(1) This Act may be cited as the Child Support Act 1991.
(2) This Act is hereby declared to be one of the Inland Revenue Acts within the meaning of the Tax Administration Act 1994.
(3) Except as provided in subsection (4) and section 253, this Act shall come into force on the day on which it receives the Royal assent.
(4) Part 11 and Part 15 shall come into force on 1 July 1992.
Section 1(2): substituted, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).

2 Interpretation

(1) In this Act, unless the context otherwise requires,—
approved form, in relation to any application or other matter, means a form made available by the Commissioner for the purposes of that application or matter
assessment means an assessment of child support or domestic maintenance in accordance with this Act
bank has the meaning given to it by section 155
child support means any payment required to be made under this Act by any person towards the support of a qualifying child, whether under a formula assessment or a voluntary agreement or an order of the court
child support income amount has the meaning given to it by section 29
child support percentage has the meaning given to it by section 29
child support year means—
- (a) the period of 9 months commencing on 1 July 1992 and ending with 31 March 1993; or
- (b) the year commencing on 1 April 1993 and ending with 31 March 1994; or
- (c) any subsequent year commencing on 1 April and ending with 31 March
Commissioner means the Commissioner of Inland Revenue as defined in the Tax Administration Act 1994
domestic maintenance means any payment required to be made under this Act by any person towards the support of another person under section 58(2) or section 68(2)
election period, in relation to a child support year and to an election made by a person under section 40 that complies with that section, means the period in that child support year in which that election applies in accordance with section 41
eligible applicant, in relation to a qualifying child, means a person who is entitled to apply for a formula assessment of child support under section 8 or section 10
eligible custodian has the same meaning as in section 8
employee has the same meaning as in paragraph (a) of the definition of employee in section YA 1 of the Income Tax Act 2007
employer has the same meaning as in paragraphs (a) and (b) of the definition of employer in section YA 1 of the Income Tax Act 2007
Family Court means a division of a District Court known, in accordance with section 4 of the Family Courts Act 1980, as a Family Court
financial support means—
- (a) child support payable under this Act; or
- (b) domestic maintenance payable under this Act; or
- (c) child support and domestic maintenance payable under this Act
financially independent, in relation to a person, means—
- (a) in full employment; or
- (b) in receipt of a basic grant or an independent circumstances grant under the Student Allowances Regulations 1998; or
- (c) in receipt of payments under a government-assisted scheme which the chief executive of the department for the time being responsible for the administration of the Social Security Act 1964 considers to be analogous to a benefit payable under the Social Security Act 1964; or
- (d) in receipt of a benefit (as defined in section 3 of the Social Security Act 1964) payable under that Act
formula assessment means an assessment made by the Commissioner in accordance with Part 2
full employment, in relation to any person, means—
- (a) employment under a contract of service or apprenticeship which requires the person to work, whether on time or piece rates, not less than an average of 30 hours per week; or
- (b) self-employment of the person in any business, profession, trade, manufacture, or undertaking carried on for pecuniary profit for not less than an average of 30 hours per week; or
- (c) employment of the person for any number of hours which is regarded as full-time employment for the purposes of any award, agreement, or contract relating to that employment
income amount order, in relation to a liable parent, means a determination under Part 5A, 6A, or 6B or an order under Part 7, being a determination or an order varying the child support income amount of the liable parent or making provision with respect to the calculation of that amount
income from employment has the same meaning as in paragraph (a) of the definition of that term in section YA 1 of the Income Tax Act 2007 in respect of the activities of a specified office
inflation percentage has the meaning given to it by section 29
last relevant tax year means,—
- (a) in a case where a liable parent's taxable income for the most recent tax year was derived solely from withholding income, the most recent tax year:
- (b) in the case of any other liable parent, the tax year immediately preceding the most recent tax year
liable parent means a parent who is liable to pay child support in respect of any qualifying child under section 18 or section 58(1) or section 68(1)
liable person means a person who is liable to pay financial support under this Act
liable spouse or partner means a person who is liable to pay domestic maintenance under section 58(2) or section 68(2)
living allowance has the meaning given to it by section 30
most recent tax year, in relation to a child support year, means the tax year that ended on 31 March immediately preceding the start of that child support year
officer of the Department means an officer of the Department as defined in the Tax Administration Act 1994
ordinarily resident in New Zealand has the meaning given to it by section 218
overseas jurisdiction—
- (a) means a country outside New Zealand and a State, territory, province, or other part of a country outside New Zealand; and
- (b) includes the Cook Islands, Niue, and Tokelau
parent, in relation to a child, means a person to whom section 7 applies
payee means,—
- (a) in relation to any child support required to be paid in respect of any qualifying child, the person who is the qualifying custodian of that child in relation to the child support so payable:
- (b) in relation to any domestic maintenance, the person who is entitled to receive that domestic maintenance under section 58(2) or section 68(2)
person includes a company, a local or public authority, and an unincorporated body of persons
principal provider of ongoing daily care, in respect of a child, has the meaning given to it by sections 11 and 12
proceeding means a proceeding before a court or before the Commissioner under Part 5A, 6A, or 6B
properly made,—
- (a) in relation to an application for formula assessment of child support, means made in accordance with section 14; and
- (b) in relation to an application for acceptance of a voluntary agreement, means made in accordance with section 55
property includes real and personal property, and any estate or interest in any real or personal property, and any debt, and any thing in action, and any other right or interest
qualifying child means a child to whom section 5 applies
qualifying custodian, in relation to any qualifying child, means a person who is a custodian entitled to child support in relation to the child in terms of section 18 or section 58(1) or section 68(1)
qualifying voluntary agreement means a voluntary agreement that, under section 48, qualifies for acceptance by the Commissioner
relevant average weekly earnings amount has the meaning given to it by section 29
shared custody child—
- (a) means a child whose ongoing daily care is shared substantially equally between 2 persons; but
- (b) does not include a child in respect of whom payments are being made under section 363 of the Children, Young Persons, and Their Families Act 1989
social security benefit means—
- (a) a domestic purposes benefit granted under section 27B of the Social Security Act 1964:
- (b) an unsupported child's benefit granted under section 29 of the Social Security Act 1964:
- (c) where the person is a sole parent within the meaning of the Social Security Act 1964 and the application for the benefit was made after 24 July 1990,—
  - (i) a widow's benefit granted under section 21 of that Act:
  - (ii) an invalid's benefit granted under section 40 of that Act:
  - (iii) an unemployment benefit:
  - (iv) a sickness benefit:
  - (v) [Repealed]
- (d) where the person is a sole parent within the meaning of the Social Security Act 1964 and the application for the benefit was made on or after 1 August 1991, an emergency benefit granted under section 61 of that Act,—
and social security beneficiary means a person who is in receipt of one of those benefits
source deduction payment means a PAYE income payment (as defined in section RD 3 of the Income Tax Act 2007)
step-parent, in relation to any child, means, in applying any provision of this Act relating to the liability of a person to pay child support, any person who has been declared to be a step-parent of the child by a Family Court under section 99
substantially equal sharing of ongoing daily care, in respect of a child, has the meaning given to it by section 13
taxable income has the meaning given to it by section 29
unincorporated body of persons includes—
- (a) a partnership:
- (b) a joint venture:
- (c) the trustees of a trust
withholding income means—
- (a) income from employment that has a New Zealand source that is subject to the PAYE rules (as defined in section YA 1 of the Income Tax Act 2007):
- (b) interest or a dividend that has a New Zealand source that is subject to the RWT rules (as defined in section YA 1 of the Income Tax Act 2007).
(2) Unless otherwise specified, the application of any provision of this Act to a person, assessment, payment, or other matter shall be determined in respect of each day in a child support year, and any assessment or other calculation shall be made on the basis of the circumstances existing in relation to that day.
(3) For the purposes of this Act, a tax year corresponds with a child support year if,—
- (a) in relation to a person whose income is assessed under the Tax Administration Act 1994, the tax year ends on the last day of the child support year:
- (b) in relation to a person who is resident in a country outside New Zealand, the tax year of that country ends on a date nearest to the last day of the child support year.
(4) For the purposes of subsection (3)(a), if a person's income is assessed in relation to the year ending with the annual balance date of the person's accounts, the corresponding year is determined in accordance with section 38 of the Tax Administration Act 1994.
(5) For the purposes of subsection (3)(b), 30 September in any year is deemed to be nearer to the last preceding 31 March than to the next succeeding 31 March.
Section 2(1) assessment: amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) Commissioner: amended, on 23 September 1997, by section 2(1) of the Child Support Amendment Act (No 3) 1997 (1997 No 76).
Section 2(1) Commissioner: amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 2(1) domestic maintenance: inserted, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) employee: amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 2(1) employee: amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 2(1) employer: amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 2(1) employer: amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) financial support paragraph (b): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) financial support paragraph (c): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) financially independent paragraph (b): amended, on 1 October 1998, pursuant to regulation 49 of the Student Allowances Regulations 1998 (SR 1998/277).
Section 2(1) financially independent paragraph (c): amended, on 1 October 1998, by section 11 of the Employment Services and Income Support (Integrated Administration) Act 1998 (1998 No 96).
Section 2(1) financially independent paragraph (c): amended, on 1 October 1998, by section 57 of the Social Security Amendment Act 1998 (1998 No 19).
Section 2(1) financially independent paragraph (d): amended, on 1 October 1998, by section 57 of the Social Security Amendment Act 1998 (1998 No 19).
Section 2(1) income amount order: amended, on 26 September 2006, by section 4(1)(a) of the Child Support Amendment Act 2006 (2006 No 42).
Section 2(1) income from employment: inserted (with effect on 1 April 2001), on 7 November 2001, by section 3(1)(b) of the Child Support Amendment Act 2001 (2001 No 90).
Section 2(1) income from employment: amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 2(1) income year: repealed, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) last relevant income year: repealed, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) last relevant tax year: inserted, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) liable spouse: repealed, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) liable spouse or partner: inserted, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) married person: repealed, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) most recent income year: repealed, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) most recent tax year: inserted, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) officer of the Department: inserted, on 23 September 1997, by section 2(2) of the Child Support Amendment Act (No 3) 1997 (1997 No 76).
Section 2(1) overseas jurisdiction: inserted, on 26 September 2006, by section 4(2) of the Child Support Amendment Act 2006 (2006 No 42).
Section 2(1) payee paragraph (b): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) proceeding: amended, on 26 September 2006, by section 4(1)(b) of the Child Support Amendment Act 2006 (2006 No 42).
Section 2(1) proceeding: amended (with effect on 1 July 1994), on 15 July 1994, by section 6(1) of the Child Support Amendment Act 1994 (1994 No 74).
Section 2(1) social security benefit paragraph (c)(iii): substituted, on 1 July 2001, by section 45 of the Social Security Amendment Act 2001 (2001 No 1).
Section 2(1) social security benefit paragraph (c)(iv): substituted, on 1 July 2001, by section 45 of the Social Security Amendment Act 2001 (2001 No 1).
Section 2(1) social security benefit paragraph (c)(v): repealed, on 1 October 1998, by section 57 of the Social Security Amendment Act 1998 (1998 No 19).
Section 2(1) source deduction payment: substituted, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 2(1) spousal maintenance: repealed, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) withholding income: added (with effect on 1 April 2001), on 7 November 2001, by section 3(1)(b) of the Child Support Amendment Act 2001 (2001 No 90).
Section 2(1) withholding income paragraph (a): amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 2(1) withholding income paragraph (b): amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 2(3): added, on 24 July 1999, by section 2(3) of the Child Support Amendment Act 1999 (1999 No 81).
Section 2(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(3)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(3)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(4): added, on 24 July 1999, by section 2(3) of the Child Support Amendment Act 1999 (1999 No 81).
Section 2(4): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(5): added, on 24 July 1999, by section 2(3) of the Child Support Amendment Act 1999 (1999 No 81).

3 Act to bind the Crown

Subject to section 186, this Act shall bind the Crown.

4 Objects

The objects of this Act are—
- (a) to affirm the right of children to be maintained by their parents:
- (b) to affirm the obligation of parents to maintain their children:
- (c) to affirm the right of caregivers of children to receive financial support in respect of those children from non-custodial parents of the children:
- (d) to provide that the level of financial support to be provided by parents for their children is to be determined according to their capacity to provide financial support:
- (e) to ensure that parents with a like capacity to provide financial support for their children should provide like amounts of financial support:
- (f) to provide legislatively fixed standards in accordance with which the level of financial support to be provided by parents for their children should be determined:
- (g) to enable caregivers of children to receive support in respect of those children from parents without the need to resort to court proceedings:
- (h) to ensure that equity exists between custodial and non-custodial parents, in respect of the costs of supporting children:
- (i) to ensure that obligations to birth and adopted children are not extinguished by obligations to stepchildren:
- (j) to ensure that the costs to the State of providing an adequate level of financial support for children and their custodians is offset by the collection of a fair contribution from non-custodial parents:
- (k) to provide a system whereby child support and domestic maintenance payments can be collected by the Crown, and paid by the Crown to those entitled to the money.
Section 4(k): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

Part 1
Liability to pay child support under formula assessment

General principles concerning liability to pay child support

5 Children who qualify for child support

A child qualifies for child support if he or she—
- (a) is under 19 years of age; and
- (b) is not living with another person in a marriage, civil union or de facto relationship; and
- (c) is not financially independent; and
- (d) is a New Zealand citizen or is ordinarily resident in New Zealand.
Section 5(b): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

6 Parents by whom child support payable

(1) Child support may be sought in respect of a qualifying child from any person—
- (a) who is a parent of the child within the meaning of section 7; and
- (b) who is a New Zealand citizen or is ordinarily resident in New Zealand or in a country with which New Zealand has entered into a reciprocal agreement for enforcement of child support.
(2) Notwithstanding subsection (1), where—
- (a) a child has been adopted under the Adoption Act 1955 or under an adoption to which section 17 of that Act applies; and
- (b) that adoption order has not been discharged,—
child support may not be sought in respect of the child in relation to any period after the time at which the final adoption order became effective from any person who was a parent of the child before that time unless that person is also a person who adopted the child.

7 Meaning of parent

(1) For the purposes of this Act, a person is a parent of a child if—
- (a) the person's name is entered in the Register of Births pursuant to the Births, Deaths, Marriages, and Relationships Registration Act 1995, or is entered in a register of births or parentage information kept under the law of any overseas jurisdiction, as a parent of the child; or
- (b) the person is or was a party to a legal marriage and the child was conceived by or born to the person, or the other party to the marriage, during the legal marriage; or
- (c) the person adopted the child under the Adoption Act 1955 or under an adoption to which section 17 of that Act applies and that adoption order has not been discharged; or
- (d) a New Zealand court, or a court or public authority of any overseas jurisdiction, has at any time found that the person is a parent of the child, and the finding has not been cancelled or set aside; or
- (e) the person has, at any time in any proceeding before any court in New Zealand, or before any court or public authority in an overseas jurisdiction, or in writing signed by the person, acknowledged that he or she is a parent of the child and a court has not made a finding of paternity of the child that is to the contrary of that acknowledgment; or
- (f) a court has, under the Family Proceedings Act 1980, made a paternity order against the person in respect of the child; or
- (g) the person is the natural mother of the child; or
- (h) the person has been declared to be a step-parent of the child by a Family Court under section 99; or
- (i) a New Zealand court, or a court or public authority of any overseas jurisdiction, has appointed the person to be a guardian of the child, or has declared the person to be a guardian of the child, by reason of being the father of the child, and that appointment has not been cancelled or set aside.
(2) Notwithstanding subsection (1), where the Commissioner is satisfied that a person—
- (a) is not, despite being a person to whom that subsection applies, a parent of a particular child; and
- (b) has not been declared to be a step-parent of that child under section 99,—
that person shall not be a parent of the child for the purposes of this Act.
(3) On being requested to make a determination under subsection (2), the Commissioner may require the production of such evidence as the Commissioner, in his or her discretion, considers appropriate.
(4) Where—
- (a) a child is conceived as a result of any AHR procedure to which Part 2 of the Status of Children Act 1969 applies; and
- (b) a person involved in that procedure is not the mother of the child, or a person who has the rights and liabilities of a parent of the child, in terms of that Act,—
that person shall not be a parent of the child for the purposes of this Act.
(5) [Repealed]
Compare: 1964 No 136 s 27I(2), (3); Child Support (Assessment) Act 1989 s 8 (Aust)
Section 7(1)(a): amended, on 24 January 2009, by section 47 of the Births, Deaths, Marriages, and Relationships Registration Amendment Act 2008 (2008 No 48).
Section 7(1)(a): amended, on 26 September 2006, by section 5(1) of the Child Support Amendment Act 2006 (2006 No 42).
Section 7(1)(d): amended, on 26 September 2006, by section 5(1) of the Child Support Amendment Act 2006 (2006 No 42).
Section 7(1)(e): amended, on 26 September 2006, by section 5(2) of the Child Support Amendment Act 2006 (2006 No 42).
Section 7(1)(i): amended, on 26 September 2006, by section 5(1) of the Child Support Amendment Act 2006 (2006 No 42).
Section 7(4)(a): amended, on 1 July 2005, by section 16(a) of the Status of Children Amendment Act 2004 (2004 No 91).
Section 7(4)(b): amended, on 1 July 2005, by section 16(b) of the Status of Children Amendment Act 2004 (2004 No 91).
Section 7(5): repealed, on 26 September 2006, by section 5(3) of the Child Support Amendment Act 2006 (2006 No 42).

7A Commissioner may disregard document from overseas jurisdiction if not satisfied that document is valid and authentic

(1) If a document purporting to be the original or a copy of a certificate, entry, or record of a birth, death, or marriage alleged to have taken place in an overseas jurisdiction is provided to the Commissioner, the Commissioner may, in his or her discretion, disregard the document for the purposes of this Act if the Commissioner is not satisfied that the document is valid and authentic.
(2) If a document purporting to be the original or a copy of an order or decree made by a court or public authority of an overseas jurisdiction is provided to the Commissioner, the Commissioner may, in his or her discretion, disregard the document for the purposes of this Act if the Commissioner is not satisfied that the document is valid and authentic.
(3) This section does not limit section 7(2).
Section 7A: inserted, on 26 September 2006, by section 6(1) of the Child Support Amendment Act 2006 (2006 No 42).

Persons who may apply for formula assessment of child support

8 Custodian may apply for formula assessment

(1) A person—
- (a) who seeks payment of child support from a parent of a qualifying child; and
- (b) who is an eligible custodian in respect of that child,—
may apply for a formula assessment of child support.
(2) A person is an eligible custodian of a child if that person—
- (a) is the sole or principal provider of ongoing daily care for the child or shares ongoing daily care of the child substantially equally with another person; and
- (b) is not living with the person from whom payment of child support is sought in a marriage, civil union or de facto relationship.
(3) Notwithstanding subsection (2), where a child is a child in respect of whom payments are being made under section 363 of the Children, Young Persons, and Their Families Act 1989, the only eligible custodian in relation to that child shall be the person with the duty under that Act to make those payments, being one of the following:
- (a) the chief executive of the department for the time being responsible for the administration of the Children, Young Persons, and Their Families Act 1989; or
- (b) a body or organisation approved under section 396 of that Act.
(4) Where, pursuant to subsection (2), 2 or more people who live together are both eligible custodians in relation to a child, then, notwithstanding that subsection,—
- (a) only 1 of those people shall be the eligible custodian in relation to that child; and
- (b) where 1 of those people is a parent of the child, that parent shall be the eligible custodian.
Compare: Child Support (Assessment) Act 1989 s 25(1) (Aust)
Section 8(2)(b): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 8(3)(a): amended, on 1 October 1999, by section 13 of the Department of Child, Youth and Family Services Act 1999 (1999 No 82).
Section 8(3)(b): substituted, on 8 January 1995, by section 49 of the Children, Young Persons, and Their Families Amendment Act 1994 (1994 No 121).

9 Custodian in receipt of social security benefit must apply for formula assessment

(1) Any person—
- (a) who is an eligible custodian in relation to a qualifying child; and
- (b) who is in receipt of a social security benefit,—
must apply for a formula assessment of child support in relation to any person who is a liable parent of the child.
(1A) Where a person is in receipt of an unsupported child's benefit in respect of a child, but is not in receipt of any other social security benefit, subsection (1) shall require the person to apply for a formula assessment of child support only in relation to the child or children in respect of whom the unsupported child's benefit is paid.
(2) Where 2 or more parents are liable to pay child support in respect of the child, and subsection (1) applies to the custodian in relation to each parent, the custodian must apply for formula assessment of child support in relation to each liable parent of the child.
(3) Every application required by this section shall be made at the same time as an application for the social security benefit is made and at any other time when the Commissioner notifies the eligible custodian of the qualifying child that an application under this section is required in relation to the qualifying child.
(4) Section 70A of the Social Security Act 1964 applies to any person who fails to comply with this section.
Section 9(1A): inserted, on 15 July 1994, by section 2 of the Child Support Amendment Act 1994 (1994 No 74).
Section 9(3): substituted (with effect on 18 December 1991), on 1 April 1993, by section 2 of the Child Support Amendment Act 1993 (1993 No 15).

10 Non-custodial parent of child may apply for formula assessment

A parent who wishes to pay child support under a formula assessment may apply for a formula assessment if that person is not living with the custodian of the child in a marriage, civil union or de facto relationship.
Section 10: amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

Persons who are principal providers of care or who share care substantially equally

11 Person who is principal provider of care for child

For the purposes of this Act, the person who has the greatest responsibility for a child shall be the person who is the principal provider of ongoing daily care for the child.

12 Position where no agreement as to who is principal provider of care

Where there is disagreement as to who is the principal provider of ongoing daily care for a child, the following guidelines shall apply:
- (a) where the chief executive of the department for the time being responsible for the administration of the Social Security Act 1964 determines that a person has primary responsibility for the child under section 70B of the Social Security Act 1964, that person shall be regarded as having the greatest responsibility for the child:
- (b) where paragraph (a) does not apply, the Commissioner shall have regard primarily to the periods the child is in the care of each person, and then to the following factors:
  - (i) how the responsibility for decisions about the daily activities of the child is shared; and
  - (ii) who is responsible for taking the child to and from school and supervising that child's leisure activities; and
  - (iii) how decisions about the education or health care of the child are made; and
  - (iv) the financial arrangements for the child's material support; and
  - (v) which parent pays for which expenses of the child.
Compare: 1964 No 136 s 70B(2); 1991 No 78 s 18
Section 12(a): amended, on 1 October 1998, by section 11 of the Employment Services and Income Support (Integrated Administration) Act 1998 (1998 No 96).

13 Substantially equal sharing of care of child

(1) For the purposes of this Act, if—
- (a) a person is the principal provider of ongoing daily care for a child; and
- (b) another person has care of the child for at least 40% of the nights of the child support year concerned,—
the other person is to be taken to share ongoing daily care of the child substantially equally with the first-mentioned person.
(2) Subsection (1) is not to be taken to limit by implication the circumstances in which a person shares ongoing daily care of a child substantially equally with another person.
Compare: Child Support (Assessment) Act 1989 s 8 (Aust)

Procedure on application for formula assessment

14 Application requirements

(1) An application for formula assessment of child support is properly made if—
- (a) it is made in respect of a qualifying child; and
- (b) it is made by an eligible applicant; and
- (c) it requires the payment of child support by a person to whom section 6 applies in respect of that child; and
- (d) it is made to the Commissioner in the appropriate approved form; and
- (e) it contains such proof as the Commissioner may require that the person from whom child support is sought is a parent of the qualifying child; and
- (ea) the tax file number (as defined in section YA 1 of the Income Tax Act 2007) of the qualifying child is provided; and
- (f) [Repealed]
- (g) it is verified as required by the form of application; and
- (h) it is accompanied by such documents (if any) as are required by the form of application to accompany the application.
(2) Any document that accompanies the application must also be verified as required by the form of application.
Compare: Child Support (Assessment) Act 1989 s 27 (Aust)
Section 14(1)(ea): inserted, on 7 October 1998, by section 3(1) of the Child Support Amendment Act 1998 (1998 No 103).
Section 14(1)(ea): amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 14(1)(f): repealed, on 24 July 1999, by section 3 of the Child Support Amendment Act 1999 (1999 No 81).

15 Dual applications

(1) If application is made under this Part on the same form for child support in respect of 2 or more children, the form may be treated as if it contained separate applications for formula assessment of child support for each of the children.
(2) If—
- (a) application is made under this Part on the same form for child support in respect of a child or 2 or more children; and
- (b) payment of child support is sought from 2 or more persons for the child or any of the children,—
the form may be treated as if it contained separate applications for formula assessment of child support, in respect of the child or each of the children, from each of the persons from whom payment of child support is sought.
Compare: Child Support (Assessment) Act 1989 s 28 (Aust)

16 Deemed application by beneficiary where child support ceases to be payable under voluntary agreement

(1) If—
- (a) a voluntary agreement entitles a person who is in receipt of a social security benefit to receive child support; and
- (b) child support then ceases to be payable under the agreement because—
  - (i) the agreement expires; or
  - (ii) section 50 commences to apply to the agreement; or
  - (iii) a notice of election under section 64 takes effect,—
the person is deemed to have made a properly made application for formula assessment of child support to the Commissioner that complies with section 14.
(2) Every such application shall be deemed—
- (a) to seek payment of child support from the parent liable to pay child support under the agreement; and
- (b) to be in respect of the same qualifying child or qualifying children as the child or children towards whose support child support was payable under the agreement; and
- (c) to have been received by the Commissioner on the day on which child support ceased to be payable under the agreement.

17 Decision on application

(1) The Commissioner shall accept an application for formula assessment if satisfied that the application is properly made.
(2) The Commissioner may refuse to accept the application if not satisfied that it is properly made.
(3) In determining whether an application is properly made, the Commissioner—
- (a) may act on the basis of the application and the documents accompanying the application and any other information in the Commissioner's possession; and
- (b) is not required to conduct any enquiries or investigations into the matter.
Compare: Child Support (Assessment) Act 1989 s 30 (Aust)

Commencement of liability to pay child support

18 Liability arises on acceptance of application

If the Commissioner accepts an application for formula assessment of child support in respect of a child,—
- (a) child support is payable under a formula assessment in respect of the child; and
- (b) a parent named in the application as a parent from whom the payment of child support is sought is a person who is liable to make payments of child support in accordance with the assessment; and
- (c) a person named in the application as an eligible custodian of the child is a person who is entitled to receive payment of child support in relation to the child in accordance with the assessment; and
- (d) child support commences to be payable from whichever is the later of—
  - (i) the day on which the application is received by the Commissioner; or
  - (ii) if the application is refused under section 17(2), the day on which the application is properly made.
Compare: Child Support (Assessment) Act 1989 s 31 (Aust)

19 Commencement of liability of person declared to be parent after application made

Notwithstanding section 18, where the Commissioner is unable to accept an application for formula assessment of child support in respect of a child because at the time the application was made the Commissioner was not satisfied that the person from whom payment of child support is sought is a parent of the child, and subsequently—
- (a) a court declares the person to be a parent of the child; or
- (b) the person is declared to be a parent of the child by an order made by a court or a public authority in an overseas jurisdiction,—
child support is payable by the person in respect of the child from the day on which the application was received by the Commissioner.
Section 19(b): amended, on 26 September 2006, by section 7 of the Child Support Amendment Act 2006 (2006 No 42).

20 Suspension of voluntary agreements

Where—
- (a) a custodian of a child and a liable parent have entered into an agreement providing for the payment of money towards the support of the child; and
- (b) the liable parent becomes liable to pay child support under a formula assessment to the custodian in respect of the child,—
the liability of the liable parent to pay money towards the support of the child under the agreement shall be suspended for such time as child support is payable under the formula assessment.

Procedure after acceptance or refusal of application for formula assessment

21 Duty to give notice of decision to unsuccessful applicant

(1) If the Commissioner refuses to accept an application for formula assessment of child support, the Commissioner shall immediately—
- (a) notify the applicant in writing of that decision; and
- (b) if the applicant is a social security beneficiary, give a copy of that notification to the chief executive of the department for the time being responsible for the administration of the Social Security Act 1964.
(2) The notice must include, or be accompanied by, a statement that specifically draws the attention of the applicant to the right to object under section 90 to the decision of the Commissioner if he or she is aggrieved by the decision not to accept the application.
(3) A contravention of subsection (2) in relation to a decision does not affect the validity of the decision.
Compare: Child Support (Assessment) Act 1989 s 33 (Aust)
Section 21(1)(b): amended, on 1 October 1998, by section 11 of the Employment Services and Income Support (Integrated Administration) Act 1998 (1998 No 96).

22 Duty to give notice of decision to custodian

(1) If the Commissioner accepts an application for formula assessment of child support, the Commissioner shall immediately notify the eligible custodian, in writing, of that decision.
(2) A contravention of subsection (1) in relation to a decision does not affect the validity of the decision.

23 Duty to give notice to person from whom child support sought

(1) If the Commissioner accepts an application for formula assessment of child support, the Commissioner shall immediately notify the person from whom the application sought payment of child support, in writing, of that decision.
(2) The notice must—
- (a) specify the following matters:
  - (i) the name and date of birth of each child in respect of whom the application sought payment of child support; and
  - (ii) the name of the eligible custodian of that child or, as the case may be, those children; and
- (b) include, or be accompanied by, a statement that specifically draws the attention of that person to the right to object under section 90 to the decision of the Commissioner if he or she is aggrieved by the decision to accept the application.
(3) A contravention of subsection (2) in relation to a decision does not affect the validity of the decision.

24 Duty to make assessment

(1) The Commissioner shall—
- (a) as soon as practicable after the acceptance of a properly made application,—
  - (i) assess the annual rate of child support payable by the liable parent in relation to that child support year; and
  - (ii) where the application was made in the previous child support year, make such an assessment in relation to the previous child support year; and
- (b) before, or as soon as practicable after, the start of each later child support year in which child support continues to be payable in respect of that application, assess the annual rate of child support payable by the liable parent in relation to that child support year.
(2) Every assessment shall be made in accordance with Parts 2 and 5.

Termination of liability to pay child support under formula assessment

25 When child support ceases to be payable

(1) A parent shall cease to be liable to pay child support in respect of a child under a formula assessment from whichever is the earliest of the following days:
- (a) the day before the day on which the child—
  - (i) turns 19 years; or
  - (ii) is adopted; or
  - (iii) enters a marriage, civil union or de facto relationship; or
  - (iv) becomes financially independent; or
  - (v) becomes a person who is neither a New Zealand citizen nor a person who is ordinarily resident in New Zealand; or
  - (vi) dies:
- (b) the day before the day on which the liable parent—
  - (i) becomes the sole provider of ongoing daily care for the child; or
  - (ii) becomes a person who is none of the following:
    - (A) a New Zealand citizen:
    - (B) a person who is ordinarily resident in New Zealand:
    - (C) a person who is ordinarily resident in a country with which New Zealand has entered into a reciprocal agreement for the enforcement of child support; or
  - (iii) becomes a person from whom child support may not be sought in respect of the child by reason of section 6(2); or
  - (iv) dies:
- (c) in a case where the eligible custodian dies,—
  - (i) if no new application for formula assessment of child support in respect of the child is properly made within 28 days after the date of death, the 28th day after the date of death:
  - (ii) if such a new application is properly made, the day before the day from which the formula assessment in relation to the new application commences to apply:
- (d) the day before the day on which the eligible custodian—
  - (i) ceases to be the sole or principal provider of ongoing daily care for the child or ceases to share ongoing daily care of the child substantially equally with another person; or
  - (ii) starts to live, or resumes living, with the person from whom payment of child support is required in a marriage, civil union or de facto relationship:
- (e) in any case to which section 8(3) of this Act applies, the day before the day that the eligible custodian ceases to be under a duty to make payment under section 363 of the Children, Young Persons, and Their Families Act 1989 in respect of the child:
- (f) the day specified in a notice of election to end the liability of the liable parent that is given by the eligible custodian under section 27:
- (g) in a case where a voluntary agreement made in relation to the child between the liable parent and the eligible custodian has been accepted by the Commissioner, the day before the day on which that voluntary agreement first applies in accordance with section 59.
(2) Nothing in paragraph (f) of subsection (1) shall apply in respect of any liability to pay child support to an eligible custodian who is in receipt of a social security benefit.
Section 25(1)(a)(iii): substituted, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 25(1)(d)(ii): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

26 Miscellaneous provisions relating to death of custodian

(1) Where child support continues to be payable in terms of section 25(1)(c)(i) until the 28th day after the date of death of the eligible custodian, child support payments held by the Commissioner relating to the period commencing on the day following the date of death and ending with the day on which the child support payments cease shall be refunded to the liable parent.
(2) Where child support continues to be payable in terms of section 25(1)(c)(ii) until the day on which a formula assessment in relation to a new application commences to apply, this Act shall apply as if—
- (a) the eligible custodian in relation to the new application was the eligible custodian from the day following the date of death of the previous eligible custodian; and
- (b) the new application was received on the day following the date of death of the previous eligible custodian.

Election to end formula assessment

27 Election by eligible custodian to end formula assessment

(1) An eligible custodian who is not in receipt of a social security benefit may, by written notice given to the Commissioner, elect that the liability of a liable parent to pay child support in respect of a child under a formula assessment is to end from a specified future date.
(2) The notice must be—
- (a) in the appropriate approved form; and
- (b) verified as required by the form of notice; and
- (c) accompanied by such documents (if any) as are required by the form of notice to accompany the notice.
(3) A document that accompanies the notice must also be verified as required by the form of notice.
Compare: Child Support (Assessment) Act 1989 s 151 (Aust)

Part 2
Amount of child support payable under formula assessment made by Commissioner

28 This Part sets out rates of child support

(1) This Part sets out the rates of child support payable under a formula assessment of child support made by the Commissioner.
(2) This Part is subject to any determination made by the Commissioner under Part 5A, or 6A, or 6B and to any order made by the court under Part 7.
(3) If no application for formula assessment of child support is made, or required to be made, or deemed to be made, under this Act, this Part shall not apply.
(4) If a custodian of a child and a liable parent wish child support to be paid at a different rate, they may, subject to this Act, enter into a voluntary agreement.
Section 28(2): substituted (with effect on 1 July 1994), on 15 July 1994, by section 6(1) of the Child Support Amendment Act 1994 (1994 No 74).
Section 28(2): amended, on 26 September 2006, by section 8 of the Child Support Amendment Act 2006 (2006 No 42).

29 Basic amount of child support payable

(1) The annual rate of child support payable in relation to a child support year by a liable parent in respect of the child or all of the children for whom child support is payable under a formula assessment by the liable parent shall be the greater of the following amounts:
- (a) the minimum annual rate under section 72(1)(a); or
- (b) the amount calculated in accordance with the following formula:
  (a − b) × c
  where—
  - a is the liable parent's child support income amount for the child support year
  - b is the amount of the living allowance to which the liable parent is entitled for the child support year
  - c is the child support percentage for the liable parent
  and where—
  child support income amount means,—
  - (a) in a case where the liable parent's taxable income for the most recent tax year was derived solely from withholding income, the taxable income derived by the liable parent in the most recent tax year; or
  - (b) in the case of any other liable parent, the taxable income derived by the liable parent in the tax year immediately preceding the most recent tax year, inflated by the inflation percentage for the child support year,—
  or, if less, an amount equal to 2.5 times the yearly equivalent of the relevant average weekly earnings amount for the most recent tax year
  child support percentage means a percentage, differing with the number of children in respect of whom the person is a liable parent, and in respect of whom child support under a formula assessment is sought, as follows:
  (i) 1 child
  18%
  (ii) 2 children
  24%
  (iii) 3 children
  27%
  (iv) 4 or more children
  30%
  inflation percentage, in relation to a child support year, means the movement in the all groups index number of the New Zealand Consumer Price Index during the 12-month period that ends with 31 December before the start of that child support year
  living allowance has the meaning set out in section 30
  relevant average weekly earnings amount, in relation to the most recent tax year, means the ordinary time average weekly earnings (for males and females combined), as at mid-February in the tax year immediately preceding the most recent tax year, as published by Statistics New Zealand
  tax year has the same meaning as in section YA 1 of the Income Tax Act 2007
  taxable income has the meaning provided in section YA 1 of the Income Tax Act 2007 and—
  - (a) if a liable parent's taxable income for a tax year has not been assessed and no income statement has been issued, the taxable income for the income year may be determined on the basis of the income and any other particulars known to the Commissioner; and
  - (b) the taxable income of a liable parent who receives an income statement in respect of a tax year for which taxable income has not been assessed is the amount of taxable income shown on the income statement
  yearly equivalent of the relevant average weekly earnings amount, in relation to a child support year, means 52 times the relevant average weekly earnings amount in relation to the child support year.
(2) This section shall apply except to the extent otherwise provided in section 32 or section 33 or section 34 or section 35 or section 36.
Section 29(1)(a): substituted, on 7 November 2001, by section 5(2) of the Child Support Amendment Act 2001 (2001 No 90).
Section 29(1)(b) child support income amount: substituted, on 24 July 1999, by section 4(1) of the Child Support Amendment Act 1999 (1999 No 81).
Section 29(1)(b) child support income amount: amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 29(1)(b) child support income amount: amended, on 7 November 2001, by section 4(1) of the Child Support Amendment Act 2001 (2001 No 90).
Section 29(1)(b) child support income amount paragraph (a): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 29(1)(b) child support income amount paragraph (a): amended (with effect on 1 April 2001), on 7 November 2001, by section 3(2) of the Child Support Amendment Act 2001 (2001 No 90).
Section 29(1)(b) child support income amount paragraph (b): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 29(1)(b) income year: repealed, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 29(1)(b) inflation percentage: substituted, on 24 July 1999, by section 4(2) of the Child Support Amendment Act 1999 (1999 No 81).
Section 29(1)(b) inflation percentage: amended, on 7 November 2001, by section 4(2) of the Child Support Amendment Act 2001 (2001 No 90).
Section 29(1)(b) last relevant income year: repealed, on 24 July 1999, by section 4(3) of the Child Support Amendment Act 1999 (1999 No 81).
Section 29(1)(b) relevant average weekly earnings amount: substituted, on 24 July 1999, by section 4(4) of the Child Support Amendment Act 1999 (1999 No 81).
Section 29(1)(b) relevant average weekly earnings amount: amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 29(1)(b) relevant average weekly earnings amount: amended, on 15 December 1994, pursuant to section 2(7) of the Statistics Amendment Act 1994 (1994 No 159).
Section 29(1)(b) tax year: inserted, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 29(1)(b) tax year: amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 29(1)(b) taxable income: substituted, on 7 October 1998, by section 2(1) of the Child Support Amendment Act 1998 (1998 No 103).
Section 29(1)(b) taxable income: amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 29(1)(b) taxable income paragraph (a): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 29(1)(b) taxable income paragraph (a): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 258(1)(a) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 29(1)(b) taxable income paragraph (b): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 29(1)(b) taxable income paragraph (b): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 258(1)(b) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

30 Meaning of term living allowance

(1) For the purposes of this Act, the term living allowance shall have the meaning provided in subsections (2) to (4).
(2) A liable parent who—
- (a) is not living with another person in a marriage, civil union or de facto relationship; and
- (b) has no dependent children—
shall be entitled to a living allowance for the child support year of an amount equal to the gross single rate of invalid's benefit in force on 1 January in the immediately preceding child support year.
(3) A liable parent who—
- (a) is living with another person in a marriage, civil union or de facto relationship; and
- (b) has no dependent children—
shall be entitled to a living allowance for the child support year of an amount equal to the gross married rate of unemployment benefit in force on 1 January in the immediately preceding child support year.
(4) A liable parent who has 1 or more dependent children is entitled to a living allowance for the child support year of an amount equal to the aggregate of—
- (a) an amount equal to the gross married rate of invalid's benefit in force on 1 January in the immediately preceding child support year; and
- (b) in relation to not more than the eldest 4 such children, the sum of the amounts provided in subsection (4A) or in subsection (4B) (as the case may be).
(4A) For the child support year commencing on 1 April 2005, the living allowance allowed under subsection (4) is $2,444 in respect of each dependent child.
(4B) For the child support years commencing on and after 1 April 2007, the living allowance allowed under subsection (4) in respect of each dependent child is the living allowance allowed in respect of each dependent child for the immediately preceding child support year, inflated by the inflation percentage (as defined in section 29(1)) for the child support year in relation to which the living allowance is being calculated.
(5) For the purposes of this Part, unless the context otherwise requires,—
dependent child, in relation to any person, means a child—
- (a) who is maintained as a member of that person's family; and
- (b) in respect of whom the person either is the sole or principal provider of ongoing daily care for the child or shares ongoing daily care of the child substantially equally with another person; and
- (c) [Repealed]
- (d) who is not financially independent; and
- (e) who is under 19 years of age; and
- (f) who is not living with another person in a marriage, civil union or de facto relationship
gross married rate of invalid's benefit, in relation to any child support year, means the rate (as specified in paragraph (f) of Schedule 6 of the Social Security Act 1964 and before any diminution based on income) of invalid's benefit in force on 1 January in the immediately preceding child support year, increased by the total amount of income tax deductions that would be required to make the rate a gross, rather than a net, rate (as determined in accordance with section RD 11(3) of the Income Tax Act 2007)
gross married rate of unemployment benefit, in relation to any child support year, means the rate specified in clause (1)(e) of Schedule 9 of the Social Security Act 1964 and before any diminution based on income, in force on 1 January in the immediately preceding child support year, increased by the total amount of income tax deductions that would be required to make the rate a gross, rather than a net, rate (as determined in accordance with section RD 11(3) of the Income Tax Act 2007)
gross single rate of invalid's benefit, in relation to any child support year, means the rate (as specified in paragraph (b) of Schedule 6 of the Social Security Act 1964 and before any diminution based on income) of invalid's benefit in force on 1 January in the immediately preceding child support year, increased by the total amount of income tax deductions that would be required to make the rate a gross, rather than a net rate (as determined in accordance with section RD 11(3) of the Income Tax Act 2007).
Section 30(2)(a): substituted, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 30(3): amended, on 1 July 2001, by section 45 of the Social Security Amendment Act 2001 (2001 No 1).
Section 30(3)(a): substituted, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 30(4): substituted, on 4 June 2004 (applying in respect of 2005–06 and subsequent child support years), by section 22(1) of the Taxation (Working for Families) Act 2004 (2004 No 52).
Section 30(4)(b): amended, on 1 April 2006, by section 3(1) of the Child Support Amendment Act (No 2) 2005 (2005 No 93).
Section 30(4A): inserted, on 4 June 2004 (applying in respect of 2005–06 and subsequent child support years), by section 22(1) of the Taxation (Working for Families) Act 2004 (2004 No 52).
Section 30(4B): substituted, on 26 September 2006, by section 9(1) of the Child Support Amendment Act 2006 (2006 No 42).
Section 30(5) dependent child paragraph (c): repealed, on 13 March 1992, by section 2(1) of the Child Support Amendment Act 1992 (1992 No 7).
Section 30(5) dependent child paragraph (f): substituted, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 30(5): gross married rate of community wage: repealed, on 1 July 2001, by section 45 of the Social Security Amendment Act 2001 (2001 No 1).
Section 30(5) gross married rate of invalid's benefit: amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 30(5) gross married rate of invalid's benefit: amended (with effect on 10 May 1996), on 23 September 1996, by section 3(1) of the Child Support Amendment Act (No 3) 1997 (1997 No 76).
Section 30(5) gross married rate of unemployment benefit: inserted, on 1 July 2001, by section 45 of the Social Security Amendment Act 2001 (2001 No 1).
Section 30(5) gross married rate of unemployment benefit: amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 30(5) gross married rate of unemployment benefit: amended, on 1 April 2006, by section 3(6) of the Child Support Amendment Act (No 2) 2005 (2005 No 93).
Section 30(5) gross single rate of invalid's benefit: amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

31 Changes of circumstances that determine amount of living allowance

(1) Where, at any time during any child support year,—
- (a) a change of circumstances occurs that gives rise to an increase in the amount of the living allowance of any liable parent; and
- (b) the liable parent fails to notify the Commissioner of that change within 28 days immediately succeeding the change of circumstances,—
the change shall be deemed not to have occurred until the day on which the person notifies the Commissioner thereof.
(2) For the purposes of subsection (1), a liable parent is to be regarded as having notified the Commissioner of a change of circumstances on the day on which the following information is received by the Commissioner from the liable parent:
- (a) written notification of the change; and
- (b) a copy of such documentation as is required by the Commissioner to support the notification.

Modifications to basic formula in certain circumstances

32 Position where parent liable to 2 custodians in respect of 1 child

Where—
- (a) a parent has 1 qualifying child; and
- (b) 2 eligible custodians share ongoing daily care of the child substantially equally with each other; and
- (c) the parent is liable to pay child support to both custodians,—
the annual rate of child support payable to each qualifying custodian shall be 50% of the amount calculated in accordance with section 29.

33 Position where parent liable to 2 or more custodians in respect of 2 or more children

Where—
- (a) a parent has 2 or more qualifying children; and
- (b) 2 or more eligible custodians have the ongoing daily care of any 1 or more of the children; and
- (c) the parent is liable to pay child support to both or all of the custodians under a formula assessment,—
the annual rate of child support payable by the liable parent in relation to any one of those eligible custodians under a formula assessment shall be the amount calculated in accordance with section 29 multiplied by the factor calculated using the following formula:
where—
- n is the number of children for whom child support is payable by the liable parent under a formula assessment in relation to that eligible custodian (with the number attributable to each shared custody child of the liable parent and the eligible custodian taken to be 0.5); and
- t is the number of children for whom child support is payable by the liable parent under a formula assessment in relation to all of the eligible custodians (with the number attributed to each shared custody child of the liable parent and any of those eligible custodians taken to be 0.5).

34 Position where custody of 2 or more children is split between 2 liable parents

(1) This section applies if—
- (a) a parent (the relevant liable parent) is liable to pay child support to another parent under a formula assessment; and
- (b) the relevant liable parent has 2 or more qualifying children; and
- (c) the relevant liable parent has the ongoing daily care of any 1 or more of the children; and
- (d) another parent has the ongoing daily care of the other child or children; and
- (e) the relevant liable parent is not in receipt of a social security benefit.
(2) If this section applies, the annual rate of child support payable by the relevant liable parent to the other parent must be reduced (but not below zero) by the annual rate of child support that would (apart from this section) be payable by the other parent.
Section 34: substituted, on 1 November 2006, by section 10 of the Child Support Amendment Act 2006 (2006 No 42).

35 Position where liable parent shares custody of child

(1) This section applies if—
- (a) a parent (the relevant liable parent) is liable to pay child support to another person under a formula assessment; and
- (b) the relevant liable parent has 1 or more qualifying children; and
- (c) the relevant liable parent shares the ongoing daily care of 1 or more of the children substantially equally with the other person.
(2) In every case where this section applies, the annual rate of child support payable by the relevant liable parent shall be calculated under section 29 as if in determining the child support percentage for the parent, every child to whom paragraph (c) of subsection (1) applies were treated as 0.5 children, and the percentage differed with the number of children in respect of whom the person is a relevant liable parent as follows:
(a) 0.5 child
12%:
(b) 1 child
18%:
(c) 1.5 children
21%:
(d) 2 children
24%:
(e) 2.5 children
25.5%:
(f) 3 children
27%:
(g) 3.5 children
28.5%:
(h) 4 or more children
30%.
(3) In a case in which the relevant liable parent is not in receipt of a social security benefit and the other person is also a liable parent of the child or children, the annual rate of child support must be reduced (but not below zero) by the annual rate of child support that would (apart from this subsection) be payable by the other.
(4) The annual rate of child support payable by a person to whom both this section and section 34 apply must be calculated in accordance with this section.
(5) [Repealed]
Section 35: substituted, on 15 July 1994, by section 3 of the Child Support Amendment Act 1994 (1994 No 74).
Section 35(1): substituted, on 1 November 2006, by section 11(1) of the Child Support Amendment Act 2006 (2006 No 42).
Section 35(2): amended, on 1 November 2006, by section 11(2) of the Child Support Amendment Act 2006 (2006 No 42).
Section 35(2): amended, on 1 November 2006, by section 11(3) of the Child Support Amendment Act 2006 (2006 No 42).
Section 35(3): substituted, on 1 November 2006, by section 11(4) of the Child Support Amendment Act 2006 (2006 No 42).
Section 35(4): substituted, on 1 November 2006, by section 11(4) of the Child Support Amendment Act 2006 (2006 No 42).
Section 35(5): repealed, on 1 November 2006, by section 11(4) of the Child Support Amendment Act 2006 (2006 No 42).

36 Position where parent is liable under both formula assessment and voluntary agreement in respect of different children

Where—
- (a) a parent is liable to pay child support in respect of 1 or more children under a formula assessment; and
- (b) the parent is also liable to pay child support in respect of another child or other children under a voluntary agreement,—
the annual rate of child support payable by the liable parent under a formula assessment shall be calculated as if—
- (c) the formula set out in section 29 were replaced by the following formula:
  where—
  - a is the liable parent's child support income amount for the child support year
  - b is the amount of the living allowance to which the liable parent is entitled for the child support year
  - c is the child support percentage for the liable parent
  - d is the number of children for whom child support is payable under a formula assessment (with the number attributed to each shared custody child of the liable parent and any eligible custodian in relation to whom child support is payable under a formula assessment taken to be 0.5)
  - e is the number of children for whom child support is payable under this Act under a formula assessment or a qualifying voluntary agreement (with the number attributed to each shared custody child of the liable parent and any eligible custodian taken to be 0.5); and
- (d) the child support percentage for the parent differed with the number of children for whom child support is payable under this Act under a formula assessment or a qualifying voluntary agreement (with the number of children attributed to each shared custody child of the liable parent and any eligible custodian taken to be 0.5).

Provisions relating to taxable income

37 Nil assessment of taxable income

[Repealed]
Section 37: repealed, on 24 October 2001, by section 260(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

38 Application of assessments under Income Tax Act 1976 or Tax Administration Act 1994

(1) Subject to this Part, where an assessment has been made of a person's taxable income under the Income Tax Act 1976 (other than an assessment made under section 21 of that Act or the Tax Administration Act 1994 (other than an assessment made under section 106 of that Act)) for any income year, then, in making a formula assessment, the person's taxable income under the relevant one of those Acts for that income year is, for the purposes of this Act, to be taken to be that taxable income as so assessed or as last so assessed, as the case may be, before the making of the formula assessment.
(2) Subsection (1) has effect despite the making, after the making of the formula assessment, of an amendment under the Income Tax Act 1976 or the Tax Administration Act 1994 to the relevant assessment of the person's taxable income under the relevant one of those Acts (whether or not the amendment is made because of an objection in relation to the assessment).
(3) Subsection (2) does not apply in relation to the person in any case where—
- (a) the taxable income of that person assessed under the Income Tax Act 1976 or the Tax Administration Act 1994 in any amended assessment made after the making of a formula assessment for a child support year is more than $500 in excess of, or less than, the taxable income of that person assessed, or last assessed, before the making of the formula assessment; and
- (b) notice of the amended assessment is issued by the Commissioner on or before the last day in the child support year;—
and, where such an amendment is made, the person's taxable income under the relevant Act for that income year is to be taken to be, and always to have been, the person's taxable income for the income year as last so assessed under the relevant Act, and the Commissioner shall amend the formula assessment accordingly.
(4) Subsection (2) does not apply in relation to the person in any case where the reason (or one of the reasons) that the amendment was made was because, in the opinion of the Commissioner, the return of income made by the person under the Income Tax Act 1976 or the Tax Administration Act 1994 was fraudulent or wilfully misleading or omitted all mention of income which is of a particular nature or was derived from a particular source, and, where such an amendment is made, the person's taxable income under the relevant Act for that income year is to be taken to be, and always to have been, the person's taxable income for the income year as last so assessed under the relevant Act.
(5) Where—
- (a) the Commissioner, applying subsection (1), assesses the annual rate of child support payable by a liable parent; and
- (b) after the making of the formula assessment, an amendment is made under the Income Tax Act 1976 or the Tax Administration Act 1994 to the relevant assessment of the taxable income of the liable parent for the last relevant income year; and
- (c) neither subsection (3) nor subsection (4) applies in relation to the amendment,—
then, in subsequently amending the formula assessment other than for the purpose of giving effect to the provisions of section 39(3) of this Act, the amendment made under the Income Tax Act 1976 or the Tax Administration Act 1994 is to be disregarded.
(6) Where—
- (a) notice of an assessment (including an amended assessment) of a person's taxable income under the Income Tax Act 1976 or the Tax Administration Act 1994 has been given under the relevant one of those Acts; and
- (b) the notice was dated,—
the assessment is to be taken, for the purposes of this section, to have been made on the date of the notice.
(7) Nothing in this section is to be taken to prevent the Commissioner making a determination under Part 5A, 6A, or 6B or the court making an order under Part 7.
Compare: Child Support (Assessment) Act 1989 s 56 (Aust)
Section 38 heading: amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 261(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 38(1): amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 38(2): amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 38(3): amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 38(3)(a): amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 38(3)(b): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 261(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 38(4): amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 38(5): amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 38(5)(b): amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 38(5)(c): amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 38(6)(a): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 261(3) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 38(6)(a): amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 38(7): substituted (with effect on 1 July 1994), on 15 July 1994, by section 6(1) of the Child Support Amendment Act 1994 (1994 No 74).
Section 38(7): amended, on 26 September 2006, by section 12 of the Child Support Amendment Act 2006 (2006 No 42).

38A Position where taxable income from withholding income not available for full tax year

(1) This section applies where the Commissioner assesses the annual rate of child support payable under a formula assessment by a liable parent whose taxable income for the first 10 months of the most recent tax year was derived solely from withholding income.
(2) If, at the time of making the assessment, the Commissioner is unable to determine the amount of the liable parent's taxable income for the most recent tax year, then the Commissioner may make a formula assessment on the basis that the liable parent's child support income amount is the lesser of—
- (a) the sum of—
  - (i) the taxable income derived by the liable parent in the first 10 months of the most recent tax year; and
  - (ii) an amount that is equal to one-fifth of that taxable income; or
- (b) an amount equal to 2.5 times the yearly equivalent of the relevant average weekly earnings amount for the most recent tax year.
(3) The Commissioner must, as soon as practicable, amend a formula assessment if—
- (a) the Commissioner applies subsection (2) in making the formula assessment; and
- (b) the Commissioner subsequently ascertains the liable parent's taxable income for the most recent tax year (whether or not an assessment has been made under the Income Tax Act 1976 or the Tax Administration Act 1994 in respect of that year); and
- (c) the subsequently ascertained income is more than $500 in excess of, or less than, the figure calculated for the purposes of subsection (2)(a).
(4) An assessment amended under subsection (3) must be amended on the basis that the liable parent's taxable income for the most recent tax year is, and always has been, the subsequently ascertained income.
Section 38A: inserted, on 24 July 1999, by section 6(1) of the Child Support Amendment Act 1999 (1999 No 81).
Section 38A heading: amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 38A heading: amended (with effect on 1 April 2001), on 7 November 2001, by section 3(3) of the Child Support Amendment Act 2001 (2001 No 90).
Section 38A(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 38A(1): amended (with effect on 1 April 2001), on 7 November 2001, by section 3(4) of the Child Support Amendment Act 2001 (2001 No 90).
Section 38A(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 38A(2)(a)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 38A(2)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 38A(2)(b): amended, on 7 November 2001, by section 4(3) of the Child Support Amendment Act 2001 (2001 No 90).
Section 38A(3)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 38A(4): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

39 Position where taxable income not readily ascertainable

(1) Where—
- (a) the Commissioner is unable to readily ascertain a person's taxable income for the last relevant tax year; and
- (b) the Commissioner has requested or required that person—
  - (i) to supply a return of income for the last relevant tax year; or
  - (ii) to supply an estimate of income for the last relevant tax year; or
  - (iii) to supply an estimate of the income expected to be derived in the child support year; or
  - (iv) to give information (whether orally or in writing), or to produce a document,—
  (whether the requirement was made under this Act, or under the Income Tax Act 1976 or the Tax Administration Act 1994 or otherwise) for the purposes of ascertaining that taxable income; and
- (c) the person has refused or failed to comply with the request or requirement,—
the Commissioner may, in making a formula assessment, estimate the taxable income derived by that person in the last relevant tax year.
(2) No such estimate shall exceed the amount of 2.5 times the yearly equivalent of the relevant average weekly earnings amount for the most recent tax year.
(3) If—
- (a) the Commissioner has applied subsection (1) in making a formula assessment; and
- (b) the Commissioner subsequently ascertains the person's taxable income for the last relevant tax year (whether or not an assessment has been made under the Income Tax Act 1976 or the Tax Administration Act 1994 in respect of that year),—
the Commissioner shall, as soon as practicable, amend the formula assessment on the basis that the person's taxable income for the last relevant tax year is, and has always been, the subsequently ascertained taxable income.
Compare: Child Support (Assessment) Act 1989 s 58 (Aust)
Section 39(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 39(1)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 39(1)(b): amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 39(1)(b)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 39(1)(b)(ii): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 39(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 39(2): amended, on 7 November 2001, by section 4(4) of the Child Support Amendment Act 2001 (2001 No 90).
Section 39(2): amended, on 24 July 1999, by section 7(1) of the Child Support Amendment Act 1999 (1999 No 81).
Section 39(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 39(3)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 39(3)(b): amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).

39A Commissioner may take overseas taxable income into account

(1) The Commissioner may, in making a formula assessment, take into account any income derived by a liable parent resident in a country outside New Zealand, being income that is taxable in that country, if the Commissioner is of the opinion that the income can be ascertained on the basis of information in the Commissioner's possession.
(2) For that purpose, the Commissioner may apply the provisions of this Act with such modifications as may be necessary.
(3) Without limiting the generality of subsection (2), those modifications include modifications so that—
- (a) references to “taxable income” include references to taxable income derived outside New Zealand:
- (b) references to “tax year” and “relevant tax year” are references to income periods of the relevant country that most appropriately correspond to the equivalent New Zealand periods:
- (c) [Repealed]
- (d) section 38 applies in respect of assessments and amended assessments of taxable income that are made by the government of the relevant country as if made by the Commissioner, if the Commissioner has information as to the assessment or amended assessment:
- (e) section 40 allows for elections to estimate taxable income by a liable parent outside New Zealand:
- (f) section 44 allows for reconciliations of estimated and actual taxable income derived by a liable parent outside New Zealand:
- (g) section 81 enables the Commissioner to require the liable parent to supply a return or estimate of the parent's overseas taxable income.
Section 39A: inserted, on 24 July 1999, by section 8 of the Child Support Amendment Act 1999 (1999 No 81).
Section 39A(3)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 39A(3)(c): repealed, on 24 October 2001 (applying on first day of 2002–03 income year), by section 262(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).

Election that child support income be based on estimated taxable income for current year

40 Election where taxable income for child support purposes is estimated to have fallen at least 15%

(1) Subject to subsection (3), a person may, by written notice given to the Commissioner, elect that the annual rate of child support payable under a formula assessment for the remaining months in a child support year is to be calculated subject to the modifications contained in sections 41 to 44A if—
- (a) before or during the child support year the person estimates that his or her taxable income for the tax year corresponding with that child support year will be a particular amount; and
- (b) the amount of the estimate is not more than 85% of the person's taxable income for the last relevant tax year (as inflated by the inflation percentage for the child support year if the last relevant tax year in relation to that person is not the most recent tax year).
(2) The notice must—
- (a) be given to the Commissioner before or during the child support year; and
- (b) specify the person's estimate of his or her taxable income for the tax year corresponding with the child support year; and
- (c) be accompanied by information and evidence that, in the opinion of the Commissioner, is sufficient to support the making of the estimate.
(3) The person may not make the election if—
- (a) the person has made an election under this section in relation to the child support year within the period of 3 months immediately preceding the date on which the current election is made and the amount of the person's estimate of his or her taxable income as specified in the current election is different from the amount of that person's estimate of his or her taxable income as specified in the previous election by $500 or less; or
- (b) an income amount order is in force in relation to the person and to any months in the child support year in respect of which the election is to apply; or
- (ba) the person—
  - (i) made an election under section 40 in respect of an earlier child support year; and
  - (ii) was required to furnish a return of income under the Income Tax Act 2007 or the Tax Administration Act 1994 in respect of the tax year that corresponds with that earlier child support year; and
  - (iii) at the time the notice is given under subsection (2), is in breach of the requirement to furnish a return of income in respect of that tax year; or
- (c) the person is subject to an order of the court under section 187.
Compare: Child Support (Assessment) Act 1989 s 60 (Aust)
Section 40(1): substituted, on 1 April 2001, by section 10(1) of the Child Support Amendment Act 1999 (1999 No 81).
Section 40(1)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 40(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 40(2): substituted, on 24 July 1999, by section 9(1) of the Child Support Amendment Act 1999 (1999 No 81).
Section 40(2)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 40(3)(ba): inserted, on 24 July 1999, by section 9(2) of the Child Support Amendment Act 1999 (1999 No 81).
Section 40(3)(ba)(ii): amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 40(3)(ba)(iii): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

41 Effect of election

(1) Subject to sections 44 and 44A, if an election is made by a person in accordance with section 40 in relation to a child support year, the annual rate of child support payable by the person under a formula assessment (in this section referred to as the specified formula assessment) in relation to any day in the election period shall be the amount determined in accordance with the following formula:
where—
- a is the greater of the minimum annual rate under section 72(1)(a) or the amount of child support that, but for the provisions of this subsection, would be payable by the person in respect of the days in the child support year in respect of which child support is payable by that person under 1 or more formula assessments if the person's child support income amount in relation to that child support year were the amount of the person's estimate of his or her taxable income for the child support year as specified in the election
- b is the amount, if any, of child support payable by the person under 1 or more formula assessments in respect of the days in the child support year preceding the commencement of the day in the election period on which the specified formula assessment commences to apply
- c is the number of days in the child support year
- d is the number of days in the election period that fall on or after the day on which the specified formula assessment commences to apply.
(2) The election period, for the purposes of subsection (1), means the period in the child support year that—
- (a) commences,—
  - (i) where the election was made prior to the commencement of the child support year, on the first day of the child support year:
  - (ii) where the election was made on or after the first day in the child support year, on the first day of the month in which the election was made; and
- (b) ends with the earlier of—
  - (i) the last day of the month immediately preceding the month in which the election is revoked under section 42 or is replaced by a later election:
  - (ii) the last day of the child support year.
(3) Subsection (1) has effect subject to any applicable income amount order.
(4) The Commissioner shall, as soon as practicable after receiving an election that complies with section 40, take such action as is necessary to give effect to subsection (1) of this section in relation to any formula assessment that has been made in relation to the person and the child support year (whether by amending the assessment or otherwise).
(5) Any election made by any person in respect of any child support year under subsection (1) shall, unless revoked or replaced by a later election, apply in respect of all subsequent formula assessments made in relation to the election period in the child support year in which that election applies.
(6) Nothing in this section is to be taken to prevent the Commissioner making a determination under Part 5A, 6A, or 6B or the court making an order under Part 7.
Compare: Child Support (Assessment) Act 1989 s 61 (Aust)
Section 41(1): amended, on 24 July 1999, by section 11(1)(a) of the Child Support Amendment Act 1999 (1999 No 81).
Section 41(1): amended, on 24 July 1999, by section 15(3) of the Child Support Amendment Act 1999 (1999 No 81).
Section 41(1) formula item a: amended, on 7 November 2001, by section 5(2) of the Child Support Amendment Act 2001 (2001 No 90).
Section 41(1) formula item a: amended, on 24 July 1999, by section 11(1)(b) of the Child Support Amendment Act 1999 (1999 No 81).
Section 41(6): substituted (with effect on 1 July 1994), on 15 July 1994, by section 6(1) of the Child Support Amendment Act 1994 (1994 No 74).
Section 41(6): amended, on 26 September 2006, by section 13 of the Child Support Amendment Act 2006 (2006 No 42).

42 Revocation of election

(1) Subject to subsection (3) of this section, a person who has made an election under section 40 in relation to a child support year may, by written notice given to the Commissioner, revoke the election.
(2) The notice must be—
- (a) in the appropriate approved form; and
- (b) given to the Commissioner before or during the child support year.
(2A) An election made by a person under section 40 in relation to a child support year is deemed to be revoked if—
- (a) the person makes a later election under that section in relation to the child support year; and
- (b) the amount of the estimate is more than 85% of the person's taxable income for the last relevant tax year (as inflated by the inflation percentage for the child support year, if required by section 40(1)(b)).
(3) An election is irrevocable, despite subsections (1) and (2A), if an income amount order made after the election comes into force in relation to the person and to the child support year.
Compare: Child Support (Assessment) Act 1989 s 62 (Aust)
Section 42(2A): inserted, on 24 July 1999, by section 12(1) of the Child Support Amendment Act 1999 (1999 No 81).
Section 42(2A)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 42(3): substituted, on 24 July 1999, by section 12(2) of the Child Support Amendment Act 1999 (1999 No 81).

43 Effect of revocation

(1) If an election made by a person under section 40 in relation to a child support year is revoked under section 42, the person's child support income amount in relation to the child support year (including any days in the child support year preceding the revocation of the election) is to be taken to be, and always to have been, the amount that would have been the person's child support income amount for the year if that election had not been made.
(2) Subsection (1) has effect subject to any applicable income amount order.
(3) The Commissioner shall, as soon as practicable after the revocation of a notice under section 42, take such action as is necessary to give effect to subsection (1) in relation to any formula assessment that has been made in relation to the person and any part of the child support year (whether by amending the assessment or not).
(4) Nothing in this section is to be taken to prevent—
- (aa) the Commissioner making a determination under Part 5A, 6A, or 6B; or
- (a) a court making an order under Part 7; or
- (b) a person making a further election under section 40.
Compare: Child Support (Assessment) Act 1989 s 63 (Aust)
Section 43(1): substituted, on 24 July 1999, by section 13(1) of the Child Support Amendment Act 1999 (1999 No 81).
Section 43(3): amended, on 24 July 1999, by section 13(2) of the Child Support Amendment Act 1999 (1999 No 81).
Section 43(4)(aa): inserted (with effect on 1 July 1994), on 15 July 1994, by section 6(1) of the Child Support Amendment Act 1994 (1994 No 74).
Section 43(4)(aa): amended, on 26 September 2006, by section 14 of the Child Support Amendment Act 2006 (2006 No 42).

44 Reconciliation of estimated and actual taxable income after end of child support year

(1) This section applies where, under any provision of the Income Tax Act 1976 (other than section 21) or the Income Tax Act 2007 or the Tax Administration Act 1994 (other than section 106), an assessment of taxable income of a person for a tax year (being a tax year that corresponds with a child support year in which at least 1 election made by that person under section 40 has applied) has been made.
(1A) The person's child support income amount that is to be used in a formula assessment for that child support year is to be taken to be, and always to have been, the lesser of—
- (a) the amount of the taxable income derived by that person in that child support year; or
- (b) the child support income amount that would have been used for the purposes of a formula assessment for that child support year if the person had not made any election under section 40.
(2) Subsections (1) and (1A) have effect subject to any applicable income amount order.
(3) The Commissioner shall take such action as is necessary to give effect to this section in relation to the person (whether by amending any formula assessment that has been made in relation to the child support year or otherwise).
Compare: Child Support (Assessment) Act 1989 s 64 (Aust)
Section 44(1): substituted, on 24 July 1999, by section 14(1) of the Child Support Amendment Act 1999 (1999 No 81).
Section 44(1): amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 44(1): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 44(1): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 263(1)(a) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 44(1): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 263(1)(b) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
Section 44(1A): inserted, on 24 July 1999, by section 14(1) of the Child Support Amendment Act 1999 (1999 No 81).
Section 44(2): amended, on 24 July 1999, by section 14(2) of the Child Support Amendment Act 1999 (1999 No 81).

44A Reconciliation of estimated income where no tax return filed

(1) This section applies if a person—
- (a) makes an election under section 40 in respect of a child support year; and
- (b) is or was required to furnish a return of income under the Income Tax Act 1976 or the Income Tax Act 2007 or the Tax Administration Act 1994 in respect of the tax year that corresponds with that child support year; and
- (c) does not furnish a return of income within 28 days of the date the return was required to be furnished under those Acts.
(2) Despite section 41, the person's child support income amount that is to be used in a formula assessment for that child support year is to be taken to be, and always to have been, the child support income amount that would have been used for the purposes of a formula assessment for that child support year if that person had not made any election under section 40.
(3) Subsection (2) has effect subject to any applicable income amount order.
(4) The Commissioner must take such action as is necessary to give effect to subsection (2) in relation to the person (whether by amending any formula assessment that has been made in relation to the child support year or otherwise) unless the Commissioner is satisfied that there is a reasonable cause for the failure to furnish the return of income.
(5) Any action taken by the Commissioner to give effect to subsection (2) is final unless, within 28 days of the person receiving notification from the Commissioner of the action taken, the person—
- (a) makes an objection under section 90; or
- (b) furnishes the return of income for the relevant tax year to the Commissioner.
(6) For the purposes of this section, reasonable cause means a circumstance that, on application being made by the person under section 37(3) of the Tax Administration Act 1994, results in the Commissioner extending the time for furnishing the return.
(7) This section applies to a person regardless of whether a return of income was required to be furnished before or after this section comes into force.
Section 44A: inserted, on 24 July 1999, by section 15(1) of the Child Support Amendment Act 1999 (1999 No 81).
Section 44A(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 44A(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 44A(5)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Penalties for underestimation

45 Penalty where income underestimated

(1) If—
- (a) 1 or more elections made by a person under section 40 has or have applied in any child support year; and
- (b) the provisions of section 44 or section 44A apply to that person in relation to that child support year; and
- (c) the sum of the amounts of child support that would, but for the provisions of section 44 or section 44A, be payable by the person for that child support year under 1 or more formula assessments made under this Act is less than 80% of the sum of the amounts that are payable by the person for the child support year under 1 or more formula assessments made in accordance with the provisions of section 44 or section 44A,—
the person shall, subject to subsection (3), be liable to pay to the Commissioner, by way of penalty, an amount calculated in accordance with subsection (2).
(2) The amount of penalty payable under this section, in relation to any child support year, shall be an amount calculated in accordance with the following formula:
(a − b) × 10%
where—
- a is the sum of the amounts of child support that are payable by the person for the child support year under 1 or more formula assessments made in accordance with the provisions of section 44 or section 44A
- b is the sum of the amounts of child support that would, but for the provisions of section 44 or section 44A, have been payable by the person for that child support year under 1 or more formula assessments made under this Act.
(3) Where the Commissioner is satisfied that the person, in relation to an election period in a child support year, has become liable to pay a penalty under this section as the result of the taxable income derived by the person in the child support year being higher than it would otherwise have been by reason of—
- (a) the enactment of any Act amending the Income Tax Act 2007 or the making of any regulation or Order in Council relating to income tax, during the period commencing on the first day of the last month in that child support year and ending with the due date for payments in respect of that month; or
- (b) the Commissioner making public, during the period commencing on the first day of the last month in that child support year and ending with the due date for payments in respect of that month, any ruling in relation to any provision of the Income Tax Act 2007 and that ruling is different from a ruling previously made public by the Commissioner in relation to that provision; or
- (c) the adoption by the person of an incorrect interpretation of any provision of this Act or of the Income Tax Act 1976 or the Income Tax Act 2007, being an interpretation which, although incorrect, is reasonable having regard to the circumstances of the case,—
the Commissioner shall, to the extent that the penalty is higher than it would otherwise have been, write off the penalty or any part thereof.
(4) [Repealed]
(5) Subject to the other provisions of this Part, the other Parts shall apply with respect to any penalty payable under this section as if it were a penalty payable under section 134.
Compare: 1976 No 65 s 384; 1988 No 123 s 17(1)
Section 45(1)(b): amended, on 24 July 1999, by section 15(4) of the Child Support Amendment Act 1999 (1999 No 81).
Section 45(1)(c): amended, on 24 July 1999, by section 15(4) of the Child Support Amendment Act 1999 (1999 No 81).
Section 45(2) formula item a: amended, on 24 July 1999, by section 15(4) of the Child Support Amendment Act 1999 (1999 No 81).
Section 45(2) formula item b: amended, on 24 July 1999, by section 15(4) of the Child Support Amendment Act 1999 (1999 No 81).
Section 45(3)(a): substituted, on 24 July 1999, by section 16(1) of the Child Support Amendment Act 1999 (1999 No 81).
Section 45(3)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 45(3)(b): substituted, on 24 July 1999, by section 16(1) of the Child Support Amendment Act 1999 (1999 No 81).
Section 45(3)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 45(3)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 45(3)(c): amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 45(4): repealed, on 24 July 1999, by section 17(2) of the Child Support Amendment Act 1999 (1999 No 81).
Section 45(5): amended, on 24 July 1999, by section 17(3) of the Child Support Amendment Act 1999 (1999 No 81).

46 Interest to be charged on underestimations

[Repealed]
Section 46: repealed, on 24 July 1999, by section 17(1) of the Child Support Amendment Act 1999 (1999 No 81).

Part 3
Voluntary agreements

47 Application of this Part

(1) This Part applies where either—
- (a) the parties to a voluntary agreement for child support in respect of a qualifying child; or
- (b) the parties to a voluntary agreement for domestic maintenance,—
want the Commissioner to administer the agreement in accordance with this Act.
(2) The parties to a voluntary agreement for child support may be—
- (a) the parents of the child; or
- (b) a parent, or the parents, of the child and an eligible custodian of the child who is not the child's parent.
(3) The parties to a voluntary agreement for domestic maintenance may be—
- (a) a husband and wife or civil union partners; or
- (b) the parties to a marriage, civil union or de facto relationship that has ended; or
- (c) persons who are the parents of a child but who have never been in a marriage or civil union with each other.
(4) If there is any other party to the agreement in relation to whom subsection (2) or subsection (3) does not apply, that party is to be disregarded for the purposes of the application of this Act to the voluntary agreement.
(5) If the agreement is made in relation to any child other than a qualifying child, the other child is to be disregarded for the purposes of the application of this Act to the voluntary agreement.
Compare: Child Support (Assessment) Act 1989 s 80 (Aust)
Section 47(1)(b): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 47(3): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 47(3)(a): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 47(3)(b): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 47(3)(c): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

Qualifying voluntary agreements

48 Voluntary agreements that qualify for acceptance

(1) A voluntary agreement qualifies for acceptance by the Commissioner under this Act only if—
- (a) it is made either—
  - (i) by any of the parties referred to in section 47(2) and requires the payment by one party of a periodical sum of money to the eligible custodian towards the maintenance of the qualifying child; or
  - (ii) by any of the parties referred to in section 47(3) and requires the payment by one party of a periodical sum of money to the other party towards the maintenance of the other party; and
- (b) those periodic payments are in weekly, fortnightly, or monthly instalments and at a readily determined annual rate; and
- (c) each weekly instalment is not less than the minimum amount required by section 49; and
- (d) it is in writing and signed by the parties; and
- (e) nothing in section 50 or section 51 or section 52 disqualifies the agreement from acceptance by the Commissioner.
(2) An agreement may qualify for acceptance whether it is entered into in or outside of New Zealand.
(3) If the agreement also includes provisions of a kind not falling within subsection (1), those provisions do not have effect for the purposes of the application of this Act to the voluntary agreement.
(4) An agreement entered into by a person who is a minor shall, for the purposes of this Act, have effect as if it were entered into by a person of full age.

49 Minimum instalment required before agreement can be accepted

(1) No voluntary agreement shall qualify for acceptance by the Commissioner under this Act unless each weekly instalment is not less than $10.
(2) A document that contains more than 1 voluntary agreement for the purposes of this Act and that provides both—
- (a) for payments towards the support of 1 or more qualifying children; and
- (b) for payments towards the support of the other party,—
shall not qualify for acceptance by the Commissioner under this Act unless—
- (c) each weekly instalment in respect of the child or children is not less than $10; and
- (d) each weekly instalment in respect of the other party is not less than $10.
(3) Notwithstanding subsections (1) and (2), the Commissioner may treat an agreement as qualifying for acceptance if—
- (a) 2 or more voluntary agreements are made by the same parties providing for payments to be made in respect of 1 or more qualifying children; and
- (b) the sum of the weekly instalments payable under those agreements is not less than $10.

50 Exception where payee is social security beneficiary

Any voluntary agreement that provides for payments—
- (a) that are towards the support of a qualifying child; and
- (b) that are to be made to a person who is, or will be on the day on which the liability to make any such payment commences in terms of section 59, in receipt of a social security benefit,—
shall not qualify for acceptance by the Commissioner under this Act unless the annual rate at which those payments are to be made under the agreement is equal to or exceeds the annual rate that would be payable—
- (c) if the liability were assessed under a formula assessment; and
- (d) if the person by whom the payments are to be made were not entitled, under the formula assessment procedure, to make an election under section 40.

51 Exception in respect of child support voluntary agreement where formula assessment in force

Any voluntary agreement for child support shall not qualify for acceptance by the Commissioner under this Act if—
- (a) a formula assessment of child support is in force requiring one party to the agreement to pay child support to the other in respect of the child; and
- (b) the application to accept the voluntary agreement is not accompanied by an election made by the payee under section 27.

52 Exception in respect of spousal voluntary agreement where court order in force

Any voluntary agreement for domestic maintenance shall not qualify for acceptance by the Commissioner under this Act if a court order is in force requiring one party to the agreement to make payments towards the maintenance of the other party to the agreement.
Section 52: amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

53 Dual-purpose voluntary agreements

(1) If more than 1 voluntary agreement is made in the same document—
- (a) in respect of the maintenance of 1 or more qualifying children or parties to the agreement:
- (b) requiring payments by 2 or more parties to the agreement,—
the document may be treated as if it contained a separate agreement made for each payee by each payer.
(2) If the agreement is also made in relation to any child other than a qualifying child, the other child is to be disregarded for the purposes of the application of this Act to the voluntary agreement.
Compare: Child Support (Assessment) Act 1989 s 87 (Aust)

54 Act not to affect other provisions of agreement

Nothing in this Part shall affect the operation of a voluntary agreement in relation, as the case may be,—
- (a) to any child other than a qualifying child; or
- (b) to any party referred to in section 47(4); or
- (c) to any provisions referred to in section 48(3).

Procedure on application for acceptance of voluntary agreements

55 Application requirements

(1) An application for acceptance by the Commissioner of a voluntary agreement is properly made if—
- (a) it is made in respect of a qualifying voluntary agreement; and
- (b) it is signed—
  - (i) in the case of a domestic maintenance agreement, by either party to the agreement:
  - (ii) in any other case, by both the person by whom any money is to be paid under the agreement and the person to whom that money is to be so paid; and
- (c) the person by whom any money is to be paid, and the person to whom that money is to be paid, are both either New Zealand citizens or persons who are ordinarily resident in New Zealand; and
- (d) it is made to the Commissioner in the appropriate approved form; and
- (da) the tax file number (as defined in section YA 1 of the Income Tax Act 2007) of the qualifying child is provided; and
- (e) [Repealed]
- (f) it is verified as required by the form of application; and
- (g) it is accompanied by such documents (if any) as are required by the form of application to accompany the application.
(2) Any document that accompanies the application must also be verified as required by the form of application.
Compare: Child Support (Assessment) Act 1989 s 89 (Aust)
Section 55(1)(b)(i): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 55(1)(da): inserted, on 7 October 1998, by section 4(1) of the Child Support Amendment Act 1998 (1998 No 103).
Section 55(1)(da): amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 55(1)(e): repealed, on 24 July 1999, by section 18 of the Child Support Amendment Act 1999 (1999 No 81).

56 Dual applications

If application is made on the same form for acceptance of 2 or more voluntary agreements made in relation to a qualifying child or 2 or more qualifying children (whether or not the agreements have been made in the same document), the form may be treated as if it contained separate applications for each of the agreements.
Compare: Child Support (Assessment) Act 1989 s 90 (Aust)

57 Decision on application

(1) The Commissioner shall accept a voluntary agreement if satisfied that the application is properly made.
(2) The Commissioner may refuse to accept the agreement if not satisfied that the application is properly made.
(3) In determining whether an application is properly made, the Commissioner—
- (a) may act on the basis of the application and the documents accompanying the application and any other information in the Commissioner's possession; and
- (b) is not required to conduct any enquiries or investigations into the matter.
Compare: Child Support (Assessment) Act 1989 ss 91, 92 (Aust)

58 Consequences of Commissioner accepting voluntary agreement

(1) If the Commissioner accepts a voluntary agreement that provides for payments of money by a liable parent towards the support of a qualifying child,—
- (a) money payable in accordance with that agreement towards the support of that child is child support payable under this Act in relation to that child; and
- (b) the annual rate of child support payable by the liable parent in any child support year shall be the annual rate specified in the agreement in respect of that year; and
- (c) a person to whom the payments are to be made under the agreement is a person who is entitled to receive payment of child support in relation to the child in accordance with the agreement; and
- (d) a person by whom the payments are to be made under the agreement is a person who is liable to make payments of child support in relation to the child in accordance with the agreement; and
- (e) payment of child support is required to be made accordingly; and
- (f) the provisions of this Act relating to the collection and payment of financial support by the Commissioner shall apply.
(2) If the Commissioner accepts a voluntary agreement that provides for payments of money by one party to the agreement towards the support of another party to the agreement,—
- (a) money payable in accordance with that agreement towards the support of that party is domestic maintenance payable under this Act towards the support of that party; and
- (b) the annual rate of domestic maintenance payable shall be the annual rate specified in the agreement in respect of that year; and
- (c) a person to whom the payments are to be made under the agreement is a person who is entitled to receive payment of domestic maintenance in accordance with the agreement; and
- (d) a person by whom the payments are to be made under the agreement is a person who is liable to make payments of domestic maintenance in accordance with the agreement; and
- (e) payment of domestic maintenance is required to be made accordingly; and
- (f) the provisions of this Act relating to the collection and payment by the Commissioner of financial support shall apply.
Compare: Child Support (Assessment) Act 1989 s 93 (Aust)
Section 58(2)(a): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 58(2)(b): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 58(2)(c): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 58(2)(d): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 58(2)(e): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

59 Commencement of liability under voluntary agreement

Where the Commissioner accepts a voluntary agreement, the child support or, as the case may be, the domestic maintenance, commences to be payable from whichever is the latest of—
- (a) the day on which the application is received by the Commissioner; or
- (b) if the application is refused under section 57(2), the day on which the application is properly made; or
- (c) the day on which, in accordance with the agreement, payment is to commence.
Section 59: amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

Procedure after acceptance or refusal of voluntary agreements

60 Duty to give notice of decision

(1) If the Commissioner accepts, or refuses to accept, a voluntary agreement, the Commissioner shall, as soon as practicable, notify each party to the agreement in writing of the decision.
(2) The notice must include, or be accompanied by, a statement that specifically draws the attention of the parties to the agreement to the right to object under section 90 to the decision of the Commissioner if he or she is aggrieved by the decision.
(3) A contravention of subsection (2) in relation to a decision does not affect the validity of the decision.
Compare: Child Support (Assessment) Act 1989 s 96 (Aust)

61 Duty to make assessment

(1) The Commissioner shall,—
- (a) as soon as practicable after the acceptance of a voluntary agreement,—
  - (i) assess the annual rate of child support payable by the liable parent or, as the case may be, assess the annual rate of domestic maintenance payable by the liable spouse or partner, in relation to that child support year at the annual rate determined in accordance with the agreement in relation to that year; and
  - (ii) where the application was made in the previous child support year, make such an assessment in relation to the previous child support year; and
- (b) before, or as soon as practicable after, the start of each later child support year in which child support or domestic maintenance continues to be payable under the voluntary agreement, assess the annual rate of child support payable by the liable parent or, as the case may be, assess the annual rate of domestic maintenance payable by the liable spouse or partner, in relation to that later child support year at the annual rate determined in accordance with the agreement in relation to that year.
(2) If the Commissioner accepts a voluntary agreement which requires the payment of child support to be made in relation to a qualifying child and child support is already payable in respect of the child under a formula assessment, the Commissioner shall, as soon as practicable after the acceptance of the voluntary agreement, take such action as is necessary to give effect to that agreement, whether by amending any assessment of child support that has been made in relation to the child or otherwise.
(3) Every assessment shall be made in accordance with Part 5.
Section 61(1)(a)(i): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 61(1)(b): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

Termination of liability to make payments under voluntary agreements

62 When payments under voluntary agreement cease to be payable

(1) A party to a voluntary agreement that has been accepted by the Commissioner under this Act shall cease to be liable under this Act to make payments under the agreement from whichever is the earliest of the following days:
- (a) in relation to an agreement for the payment of child support in respect of a qualifying child to a qualifying custodian,—
  - (i) the day that the agreement expires:
  - (ii) the day before the day on which the liable parent would cease to be liable to pay child support in respect of that child under section 25:
  - (iii) the day before the day on which the agreement ceases to qualify for acceptance by the Commissioner in terms of section 48:
  - (iv) the day before the day on which a notice of election under section 64 takes effect:
- (b) in relation to an agreement for the payment of domestic maintenance—
  - (i) the day that the agreement expires:
  - (ii) the day before either party to the agreement becomes a person who is neither a New Zealand citizen nor a person who is ordinarily resident in New Zealand:
  - (iii) the day before the day on which a notice of election under section 64 takes effect:
  - (iv) the day before the day either party dies.
(2) Nothing in this section affects the contractual liability of any party to a voluntary agreement.
Section 62(1)(b): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

Variation of voluntary agreements

63 Voluntary agreement may be varied

(1) If a voluntary agreement that has been accepted by the Commissioner is varied by the parties, the variation shall have no effect for any purpose of this Act unless an application is made to the Commissioner for acceptance of the variation.
(2) The application must be—
- (a) made to the Commissioner in the appropriate approved form; and
- (b) signed by both the person by whom any money is to be paid under the agreement and the person to whom that money is to be so paid; and
- (c) verified as required in the form of application; and
- (d) accompanied by such documents (if any) as are required by the form of application to accompany the application.
(3) A document that accompanies the application must also be verified as required by the form of application.
(4) The provisions of sections 56 to 61 shall apply, with the necessary modifications, to an application for acceptance of a variation as if it were an application for acceptance of a voluntary agreement.
Compare: Child Support (Assessment) Act 1989 s 97 (Aust)

Miscellaneous provisions

64 Election to terminate liability under voluntary agreement

(1) The person to whom child support or domestic maintenance is payable under a voluntary agreement that has been accepted by the Commissioner may, by written notice given to the Commissioner, elect that the liability of a person to pay child support or domestic maintenance under that agreement is to end from a specified future date.
(2) The notice must be—
- (a) in the appropriate approved form; and
- (b) verified as required in the form of notice; and
- (c) accompanied by such documents (if any) as are required by the form of notice to accompany the notice.
(3) A document that accompanies the notice must also be verified as required by the form of notice.
(4) If any such election is made,—
- (a) nothing in this Part or any other provision of this Act shall apply to any money that becomes payable in accordance with the agreement after the date of the election; and
- (b) any money payable in accordance with the agreement after the date of the election may, without prejudice to any mode of recovery, be recovered by any person in any District Court.
(5) An election made under subsection (1) shall be irrevocable.
Section 64(1): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

65 Child support voluntary agreement no bar to application for formula assessment

(1) The existence of a voluntary agreement shall not prevent a person who is a qualifying custodian or a liable parent in relation to that agreement from applying to the Commissioner for formula assessment of child support under Part 1.
(2) Where, in relation to a voluntary agreement made in relation to a child and to the persons who are respectively the qualifying custodian and the liable parent in relation to that child in terms of that agreement,—
- (a) the qualifying custodian or the liable parent makes a properly made application for formula assessment of child support in relation to that child; and
- (b) in terms of that application those same persons are respectively the qualifying custodian and the liable parent in relation to that child,—
the qualifying custodian is deemed—
- (c) to have elected under section 64 that the liability of the liable parent to pay child support in respect of the child under that agreement is to end with the day before the day on which that formula assessment is to first apply; and
- (d) to have met the requirements of subsections (2) and (3) of that section.

66 Voluntary agreement no bar to application for maintenance order under Family Proceedings Act 1980

(1) The existence of a voluntary agreement that provides for payments of money by 1 party to the agreement towards the support of another party to the agreement shall not prevent that other party from applying under the Family Proceedings Act 1980 for a maintenance order.
(2) Where a maintenance order under that Act is made against a party to the agreement for the maintenance of another party to the agreement, that other party is deemed—
- (a) to have elected under section 64 that the liability of the liable person to pay domestic maintenance under that agreement is to end with the day before the day on which the maintenance order is to first apply; and
- (b) to have met the requirements of subsections (2) and (3) of that section.
Section 66 heading: amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 66(2)(a): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

66A Commissioner to give effect to orders made under Property (Relationships) Act 1976

If a court makes an order under section 32(2)(d) of the Property (Relationships) Act 1976 in relation to a voluntary agreement that has been accepted under this Part, the Commissioner must, as soon as practicable, take such action as is necessary to give effect to the order.
Section 66A: inserted, on 1 February 2002, by section 64(2) of the Property (Relationships) Amendment Act 2001 (2001 No 5).

Part 4
Court maintenance orders made after 1 July 1992

67 Application of this Part

This Part shall apply to—
- (a) any maintenance order or interim maintenance order made under Part 6 of the Family Proceedings Act 1980 on or after 1 July 1992 that provides for payments to be made at an annual rate of not less than $520:
- (b) any maintenance order made against any person by any court in a Commonwealth or designated country that has on or after 1 July 1992—
  - (i) been registered in New Zealand under the Family Proceedings Act 1980; or
  - (ii) been confirmed in New Zealand under that Act (other than an order confirmed under section 139 of that Act):
- (c) any order made pursuant to section 78 or section 81 of the Family Proceedings Act 1980 on or after 1 July 1992:
- (d) any order made under Part 6 or Part 8 of the Family Proceedings Act 1980 on or after 1 July 1992 in respect of an application under section 145 of that Act.

68 Effect of certain court orders

(1) Where any order to which this Part applies provides for payments towards the support of any child,—
- (a) money payable in accordance with that order towards the support of that child is child support payable under this Act in relation to the child; and
- (b) the annual rate of child support payable by the liable parent in any child support year shall, if the annual rate is specified in the order in respect of that year, be that annual rate; and
- (c) a person to whom the payments are to be made under the order is a person who is entitled to receive payment of child support in relation to the child in accordance with the order; and
- (d) a person by whom the payments are to be made under the order is a person who is liable to make payments of child support in relation to the child in accordance with the order; and
- (e) payment of child support is required to be made accordingly; and
- (f) the provisions of this Act relating to the collection and payment of financial support by the Commissioner shall apply.
(2) Where any order to which this Part applies provides for payments towards the support of any person other than a child,—
- (a) money payable in accordance with that order towards the support of that party is domestic maintenance payable under this Act towards the support of that party; and
- (b) the annual rate of domestic maintenance payable shall, if the annual rate is specified in the order in respect of that year, be that annual rate; and
- (c) a person to whom the payments are to be made under the order is a person who is entitled to receive payment of domestic maintenance in accordance with the order; and
- (d) a person by whom the payments are to be made under the order is a person who is liable to make payments of domestic maintenance in accordance with the order; and
- (e) payment of domestic maintenance is required to be made accordingly; and
- (f) the provisions of this Act relating to the collection and payment by the Commissioner of financial support shall apply.
Section 68(2)(a): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 68(2)(b): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 68(2)(c): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 68(2)(d): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 68(2)(e): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

69 Duty to make assessment

(1) Where the Commissioner receives from the Registrar of any court a certified or sealed copy of an order to which this Part applies, or advice from the Chief Executive of the Ministry of Justice that any such order is in force, the Commissioner shall,—
- (a) as soon as practicable after the receipt thereof,—
  - (i) assess the annual rate of child support or domestic maintenance payable by the liable person in relation to the child support year in which that order is so received at the annual rate specified in the order in relation to that year; and
  - (ii) where the order came into force in the previous child support year, make such an assessment in relation to the previous child support year; and
- (b) before, or as soon as practicable after, the start of each later child support year in which child support or domestic maintenance continues to be payable under the order, assess the annual rate of child support or domestic maintenance payable by the liable person under this Act, in relation to that later child support year at the annual rate specified in the order in relation to that year.
(2) Where the annual rate of child support or domestic maintenance is not specified in the order in relation to any child support year, the Commissioner shall determine the annual equivalent of the amount payable under the order and make the assessment at that rate.
(3) Every assessment shall be made in accordance with Part 5.
Section 69(1): amended, on 1 October 2003, pursuant to section 14(2) of the State Sector Amendment Act 2003 (2003 No 41).
Section 69(1)(a)(i): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 69(1)(b): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 69(2): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

70 Election that Commissioner is not to enforce order

(1) The person to whom any money is payable in accordance with any order to which this Part applies may, by written notice given to the Commissioner, elect that the order be one to which this Part does not apply.
(2) The notice must be—
- (a) in the appropriate approved form; and
- (b) verified as required in the form of notice; and
- (c) accompanied by such documents (if any) as are required by the form of notice to accompany the notice.
(3) If any such election is made,—
- (a) nothing in this Part or any other provision of this Act shall apply to any money that becomes payable in accordance with the order after the date of the election; and
- (b) any money payable in accordance with the order after the date of the election may, without prejudice to any mode of recovery, be enforceable in the same manner as a judgment given by the District Court in civil proceedings.
(4) An election made under subsection (1) shall be irrevocable.

71 Period for which money payable under this Act

Any money payable under this Act in accordance with an order to which this Part applies is payable in relation to the days in the period commencing on the later of—
- (a) 1 July 1992; and
- (b) the day on which the order comes into force,—
and ending with the earlier of the following days:
- (c) the day on which the order ceases to be in force; and
- (d) the day on which an election made under section 70 takes effect.

Part 5
Assessment of child support and domestic maintenance

Part 5 heading: amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

Minimum rate of child support or domestic maintenance

Heading: amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

72 Minimum rate of child support or domestic maintenance

(1) The minimum annual rate at which the Commissioner shall assess—
- (a) child support under a formula assessment is, in respect of all of the children for whom the parent is liable to pay child support under a formula assessment,—
  - (i) for the child support year commencing 1 April 2002, $663:
  - (ii) for the child support year commencing 1 April 2003, $663 adjusted by the movement in the all groups index number of the New Zealand Consumer Price Index during the 9-month period that ends with 31 December 2002:
  - (iii) for each subsequent child support year, the minimum annual child support rate under this paragraph for the immediately preceding child support year, adjusted by the applicable inflation percentage:
- (b) child support payable by a liable parent to a qualifying custodian under 1 or more voluntary agreements providing for payments to be made in respect of 1 or more children shall be, in the aggregate, $520 in respect of those children:
- (c) domestic maintenance shall be $520.
(2) Subsection (1) applies notwithstanding anything to the contrary in any order of the court or in any voluntary agreement.
Section 72 heading: amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 72(1)(a): substituted, on 7 November 2001, by section 5(1) of the Child Support Amendment Act 2001 (2001 No 90).
Section 72(1)(c): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

Exemption in certain circumstances for prisoners and hospital patients

[Repealed]

Heading: repealed, on 26 September 2006, by section 15 of the Child Support Amendment Act 2006 (2006 No 42).

73 Application for exemption by prisoner or hospital patient

[Repealed]
Section 73: repealed, on 26 September 2006, by section 15 of the Child Support Amendment Act 2006 (2006 No 42).

74 Effect of election

[Repealed]
Section 74: repealed, on 26 September 2006, by section 15 of the Child Support Amendment Act 2006 (2006 No 42).

75 End of exemption

[Repealed]
Section 75: repealed, on 26 September 2006, by section 15 of the Child Support Amendment Act 2006 (2006 No 42).

76 Prisoner or hospital patient to advise Commissioner if exemption ends

[Repealed]
Section 76: repealed, on 26 September 2006, by section 15 of the Child Support Amendment Act 2006 (2006 No 42).

Provisions relating to making of assessments

77 Assessment on basis of information supplied to Commissioner

In making an assessment of child support or domestic maintenance payable under this Act, the Commissioner may act on the basis of the documents and information in his or her possession, and is not required to conduct any enquiries or investigations into the matter or to require (under this Act or the Income Tax Act 2007 or the Tax Administration Act 1994 or otherwise) the supply of any information or the production of any document.
Compare: Child Support (Assessment) Act 1989 s 65 (Aust)
Section 77: amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 77: amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 77: amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).

78 Assessment to relate to all children for whom child support payable

(1) If child support is payable by a liable parent for 2 or more children, any assessment of the child support is to relate to all of the children and not to any of the children separately.
(2) Subsection (1) applies whether or not the child support is payable because of—
- (a) the acceptance by the Commissioner of 2 or more separate applications for formula assessment made otherwise than in the same form; or
- (b) the existence of 2 or more voluntary agreements made otherwise than in the same document; or
- (c) the acceptance by the Commissioner of an application for formula assessment, and the existence of a voluntary agreement.
Compare: Child Support (Assessment) Act 1989 s 67 (Aust)

79 Assessment to relate to whole or part of single child support year

An assessment of child support or domestic maintenance is to relate to all or part of a single child support year.
Compare: Child Support (Assessment) Act 1989 s 68 (Aust)
Section 79: amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

80 Assessments for part of child support year

In making an assessment of child support or domestic maintenance payable in relation to the days of a period of less than a full child support year, the Commissioner may apply this Act as if the beginning and end of the period were respectively the beginning and end of a full child support year.
Compare: Child Support (Assessment) Act 1989 s 71 (Aust)
Section 80: amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

81 Notification requirements of liable parent

(1) The Commissioner may, for the purposes of assessing the amount of child support payable under a formula assessment, by written notice given to a person who is a liable parent, require that person—
- (a) to notify the Commissioner, in writing, of information relating to that person's living circumstances; and
- (b) where that person is a taxpayer to whom section 33A of the Tax Administration Act 1994 applies in respect of the last relevant tax year, to either—
  - (i) supply a return of income for the last relevant tax year; or
  - (ii) supply an estimate of the income derived in the last relevant tax year; or
  - (iii) supply an estimate of the income expected to be derived in the child support year.
(2) Where the liable parent supplies an estimate under subsection (1)(b)(iii), that liable parent will be deemed to have made an election in terms of section 40.
(3) Where a person has refused or failed to comply with any requirement under subsection (1)(a) in respect of a child support year, the Commissioner may, in making an assessment of the child support payable by the person in relation to that child support year, act on the basis that the liable parent is entitled to a deduction in respect of a living allowance at the lowest amount capable of being calculated under Part 2.
Section 81(1)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 81(1)(b): amended (with effect on 1 April 1995, applying with respect to tax on income derived in 1995–96 and subsequent income years), on 10 May 1996, by section 55(1) of the Income Tax Act 1994 Amendment Act 1996 (1996 No 17).
Section 81(1)(b)(i): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 81(1)(b)(ii): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

82 Liable parent to advise Commissioner of certain changes in living circumstances

Any person who is a liable parent shall, as soon as practicable, advise the Commissioner, for the purposes of calculating the child support payable in any child support year under a formula assessment, of any changes in living circumstances occurring during that child support year which affect the calculation of the deduction allowed in respect of the living allowance for that child support year.

83 Evidence relating to assessments

(1) The production of a notice of assessment, or a document signed by the Commissioner or an officer of the Department that appears to be a copy of a notice of assessment, is conclusive evidence of the proper making of an assessment and, except in proceedings under sections 91 to 95, that all particulars of the notice of assessment are correct.
(2) The production of a document signed by the Commissioner or an officer of the Department that appears to be a copy of, or an extract from, any notice of assessment is evidence of the matters in the document to the same extent as the original would be if it were produced.
Compare: Child Support (Assessment) Act 1989 s 70 (Aust)
Section 83(1): amended, on 23 September 1997, by section 4(1) of the Child Support Amendment Act (No 3) 1997 (1997 No 76).
Section 83(2): amended, on 23 September 1997, by section 4(2) of the Child Support Amendment Act (No 3) 1997 (1997 No 76).

84 Validity of assessments

Except in an objection under sections 91 to 95, the validity of an assessment is not affected by reason that any of the provisions of this Act have not been complied with.
Compare: Child Support (Assessment) Act 1989 s 72 (Aust)

85 Assumptions as to future events

In assessing the annual rate at which child support or domestic maintenance is payable in relation to a day in the future, the Commissioner may act on the assumption that the state of affairs known to the Commissioner at the time the assessment is made will remain unchanged on that day.
Compare: Child Support (Assessment) Act 1989 s 73 (Aust)
Section 85: amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

86 Commissioner to give effect to changed circumstances

(1) Where child support is payable in respect of a qualifying child and the Commissioner is notified, or otherwise becomes aware,—
- (a) that the liability of a liable parent to pay child support to a qualifying custodian in respect of a child has ceased in accordance with section 25 or section 62; or
- (b) that an event or change of circumstances has occurred that affects the annual rate at which child support is payable under this Act,—
the Commissioner shall, as soon as practicable, take such action as is necessary to take account of the event or change in circumstances (whether by amending any assessment or otherwise).
(2) Where domestic maintenance is payable by a liable spouse or partner under a voluntary agreement or an order of the court and either—
- (a) payment is to cease, or the rate of payment is to reduce, on a particular day in accordance with that agreement or order; or
- (b) the Commissioner is notified, or otherwise becomes aware,—
  - (i) of the death of either party to the agreement; or
  - (ii) that an event or change of circumstances has occurred that affects the annual rate at which domestic maintenance is payable under this Act,—
the Commissioner shall, as soon as practicable, take such action as is necessary to take account of the event or change in circumstances (whether by amending any assessment or otherwise).
(3) Nothing in subsection (1) or subsection (2) is to be taken to prevent the Commissioner from taking such action as the Commissioner considers appropriate to take account of the likely occurrence of an event or change of circumstances of which the Commissioner is notified or otherwise becomes aware (whether by amending any assessment or otherwise).
Compare: Child Support (Assessment) Act 1989 s 74 (Aust)
Section 86(2): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 86(2)(b)(ii): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

87 Amendment of assessments

(1) The Commissioner may, at any time, amend any assessment by making such alterations and additions as the Commissioner considers necessary to give effect to this Act.
(2) Subsection (1) has effect despite the fact that—
- (a) child support or, as the case may be, domestic maintenance has been paid under the assessment; or
- (b) the child support year, or the part of the child support year, to which the assessment relates has ended; or
- (c) proceedings are pending in a court having jurisdiction under this Act against or in relation to the assessment.
(3) Without limiting subsection (1), the Commissioner may amend any assessment for the purpose of—
- (a) correcting any error or mistake (whether or not made by the Commissioner); or
- (b) correcting the effect of any false or misleading statement made to the Commissioner; or
- (c) giving effect to the happening of an event or change of circumstances to which the provisions of section 86 apply; or
- (d) giving effect to the acceptance of an application for formula assessment of child support by the Commissioner; or
- (da) giving effect to Part 5A; or
- (e) giving effect to the acceptance of a voluntary agreement by the Commissioner; or
- (ea) giving effect to a determination of the Commissioner under Part 6A or 6B; or
- (f) giving effect to a decision or order of a court under Part 7.
(4) Where a provision of this Act expressly authorises the Commissioner to amend an assessment, that provision does not by implication limit the power of the Commissioner (whether under this section or otherwise) to amend the assessment.
(5) Except as otherwise expressly provided in this Act, every amended assessment is to be taken to be an assessment for all the purposes of this Act.
(6) In any case where—
- (a) child support or domestic maintenance payable under an amended assessment is increased after the due date; and
- (b) the Commissioner is satisfied that the matter giving rise to the increase did not result from any neglect or default by the person who is required to pay that child support or that domestic maintenance under the amended assessment,—
that person—
- (c) shall pay by the due date the amount that would have been payable if the increase had not taken effect; and
- (d) shall pay the amount of the increase within 30 days after the date of the amended assessment,—
and the Commissioner shall fix that date as the new due date for payment.
Compare: Child Support (Assessment) Act 1989 s 75 (Aust)
Section 87(2)(a): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 87(3)(da): inserted, on 26 September 2006, by section 16(1) of the Child Support Amendment Act 2006 (2006 No 42).
Section 87(3)(ea): inserted (with effect on 1 July 1994), on 15 July 1994, by section 6(1) of the Child Support Amendment Act 1994 (1994 No 74).
Section 87(3)(ea): amended, on 26 September 2006, by section 16(2) of the Child Support Amendment Act 2006 (2006 No 42).
Section 87(6)(a): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 87(6)(b): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

88 Notice of assessment to be given to liable person

(1) The Commissioner must give written notice of an assessment to a person who is required to make payments under the assessment as soon as practicable—
- (a) after making the first assessment of financial support payable by the person in respect of a child support year; and
- (b) after making an assessment that changes the amount of financial support payable by the person.
(2) A notice of assessment must contain sufficient information regarding the assessment to enable the liable person to exercise his or her right to object to the assessment under section 91.
(3) The notice must also include, or be accompanied by, statements of the following kinds:
- (a) a statement that specifically draws the attention of the person required to make payments under the assessment to the right to object to the assessment under section 91 if he or she is aggrieved by any of the particulars of the assessment; and
- (b) in relation to a notice of assessment of child support assessed under a formula assessment, a statement that specifically draws the attention of the liable parent to the right to apply—
  - (i) to the Commissioner under Part 6A; and
  - (ii) to a Family Court under Part 7.
Section 88: substituted, on 24 July 1999, by section 22 of the Child Support Amendment Act 1999 (1999 No 81).

89 Notice to be given to payee

(1) The Commissioner shall, as soon as practicable after making an assessment, give to the person in relation to whom the amounts are payable, written notice of the amount of child support or, as the case may be, domestic maintenance so assessed in relation to that person.
(2) A payee shall not be entitled to receive from the Commissioner any information in relation to the assessment other than that which is required to be given under subsection (1).
Section 89(1): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).

Part 5A
Exemptions

Part 5A: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

Subpart 1—Outline and definitions

Subpart 1: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89A Outline

(1) This Part provides for exemptions from the payment of financial support in the following cases:
- (a) for hospital patients, in respect of periods of long-term hospitalisation, if certain income criteria are met:
- (b) for prisoners, in respect of periods of long-term imprisonment, if certain income criteria are met:
- (c) for liable parents under the age of 16 years, if certain income criteria are met:
- (d) for victims of sex offences, regardless of income.
(2) This Part also allows the Commissioner to make determinations in relation to exemptions granted under this Act (except exemptions for victims of sex offences).
(3) This section is intended only as a guide to the general scheme and effect of this Part.
Section 89A: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89B Definitions for this Part

In this Part, unless the context otherwise requires,—
exempted person means a person who has, under this Part, been exempted from the payment of financial support
hospital patient means a person who is, for the time being,—
- (a) a patient in a hospital care institution within the meaning of section 58(4) of the Health and Disability Services (Safety) Act 2001; or
- (b) a resident of an institution certified under the Alcoholism and Drug Addiction Act 1966
income—
- (a) has the same meaning as in section YA 1 of the Income Tax Act 2007; and
- (b) includes gross income (within the meaning of section OB 1 of the Income Tax Act 1994 and the Income Tax Act 2004) and assessable income (within the meaning of the Income Tax Act 1976)
long-term means a period of 13 weeks or more
period of hospitalisation—
- (a) means the continuous period during which a person is a hospital patient; and
- (b) includes any lawful absence of the person from the hospital for not more than 7 days, or any other period that is, in the opinion of the Commissioner, reasonable in the circumstances of the case
period of imprisonment—
- (a) means the continuous period during which a person is a prisoner; and
- (b) includes any lawful absence of the person from the prison for not more than 7 days, or any other period that is, in the opinion of the Commissioner, reasonable in the circumstances of the case
prisoner means a person who is, for the time being,—
- (a) in the legal custody of the Superintendent of any penal institution as defined in the Penal Institutions Act 1954; or
- (b) in legal custody under the Corrections Act 2004
relevant minimum annual rate of financial support means, in relation to a child support year,—
- (a) for an exemption from child support payable under a formula assessment or under an order under section 109, the minimum annual rate for that year under section 72(1)(a):
- (b) for an exemption from any other child support payable under this Act or from domestic maintenance, $520
social security benefit means any benefit within the meaning of the Social Security Act 1964.
Section 89B: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).
Section 89B income paragraph (a): amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 89B income paragraph (b): amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Subpart 2—Exemptions for hospital patients, prisoners, and persons under 16 years

Subpart 2: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

Exemption for hospital patients

Heading: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89C Exemption for long-term hospital patients

(1) A liable person is eligible for an exemption from the payment of financial support for the whole, or part, of a long-term period of hospitalisation of that person if—
- (a) the person's income for that whole period, or that part, will be or was nil, or will be or was calculated only from income consisting solely of—
  - (i) income from investments; or
  - (ii) a social security benefit payable to the person at the rate specified in Schedule 22 of the Social Security Act 1964; and
- (b) the person's income from investments (if any) during that whole period, or that part, did not or will not—
  - (i) exceed an average amount per week in that whole period, or that part, that is equal to the relevant minimum annual rate of financial support, divided by 52; and
  - (ii) if that whole period, or that part, is 1 or more full child support years in duration, exceed, in a child support year in that whole period or that part, the relevant minimum annual rate of financial support; and
- (c) the person applies for the exemption in accordance with section 89H.
(2) This section is subject to sections 89F and 89G.
Section 89C: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

Exemption for prisoners

Heading: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89D Exemption for long-term prisoners

(1) A liable person is eligible for an exemption from the payment of financial support for the whole, or part, of a long-term period of imprisonment of that person if—
- (a) the person's income for that whole period, or that part, will be or was nil, or will be or was calculated only from income consisting solely of income from investments; and
- (b) the person's income from investments (if any) during that whole period, or that part, did not or will not—
  - (i) exceed an average amount per week in that whole period, or that part, that is equal to the relevant minimum annual rate of financial support, divided by 52; and
  - (ii) if that whole period, or that part, is 1 or more full child support years in duration, exceed, in a child support year in that whole period or that part, the relevant minimum annual rate of financial support; and
- (c) the person applies for the exemption in accordance with section 89H.
(2) This section is subject to sections 89F and 89G.
Section 89D: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

Exemption for persons under 16 years

Heading: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89E Exemption for persons under 16 years

(1) A liable parent is eligible for an exemption from the payment of child support for the whole, or part, of the period before that person turned or turns 16 if—
- (a) the person's income for that whole period, or that part, will be or was nil, or will be or was calculated only from income consisting solely of income from investments; and
- (b) the person's income from investments (if any) during that whole period, or that part, did not or will not—
  - (i) exceed an average amount per week in that whole period, or that part, that is equal to the relevant minimum annual rate of financial support, divided by 52; and
  - (ii) if that whole period, or that part, is 1 or more full child support years in duration, exceed, in a child support year in that whole period or that part, the relevant minimum annual rate of financial support; and
- (c) the person applies for the exemption in accordance with section 89H.
(2) This section is subject to sections 89F and 89G.
Section 89E: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

Restrictions on application of exemptions

Heading: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89F Exemption does not apply at any time during child support year if income criteria not met at any time during relevant period

(1) An exemption under this subpart does not apply at any time during the whole of a child support year if,—
- (a) at any time during the relevant period,—
  - (i) in the case of an exemption under section 89C, the person receives any income other than from investments or a social security benefit payable at the rate specified in Schedule 22 of the Social Security Act 1964; or
  - (ii) in the case of an exemption under section 89D or 89E, the person receives any income other than from investments; or
- (b) the person receives income from investments during the relevant period that—
  - (i) exceeds, if the relevant period is less than a full child support year in duration, an average amount per week in the relevant period that is equal to the relevant minimum annual rate of financial support, divided by 52; or
  - (ii) exceeds, if the relevant period is a full child support year in duration, the relevant minimum annual rate of financial support.
(2) However, in the case of an exemption under section 89C, if a liable person is receiving a higher rate benefit at the start of that person's hospitalisation, that benefit does not prevent the exemption from applying after the person stops receiving that benefit for the whole or a part of the rest of the child support year in which that person became a hospital patient.
(3) For the purposes of this section,—
higher rate benefit means a social security benefit payable at a rate higher than the rate specified in Schedule 22 of the Social Security Act 1964
relevant period, in relation to a child support year,—
- (a) in the case of an exemption under section 89C, means the period of hospitalisation that is in the child support year and during which the person would, but for an exemption under this subpart, be liable to pay financial support; and
- (b) in the case of an exemption under section 89D, means the period of imprisonment that is in the child support year and during which the person would, but for an exemption under this subpart, be liable to pay financial support; and
- (c) in the case of an exemption under section 89E, means the period before the person turns 16 that is in the child support year and during which the person would, but for an exemption under this subpart, be liable to pay child support.
Section 89F: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89G Other restrictions on application of exemptions

(1) An exemption under this subpart does not apply at any time after—
- (a) the day on which the relevant period of hospitalisation ends (in the case of an exemption under section 89C):
- (b) the day on which the relevant period of imprisonment ends (in the case of an exemption under section 89D):
- (c) the day on which the person turns 16 (in the case of an exemption under section 89E).
(2) An exemption under this subpart does not apply to a period if the liable person is not eligible, or ceases to be eligible, for that exemption in relation to that period.
(3) If an application for an exemption under—
- (a) section 89C is made under section 89H after the day on which the relevant period of hospitalisation ends, the exemption does not apply at any time before the commencement of this section:
- (b) section 89E is made under section 89H after the day on which the person turns 16, the exemption does not apply at any time before the commencement of this section.
Section 89G: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

Application and grant of exemptions under this subpart

Heading: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89H Applications for exemptions under this subpart

(1) An application for an exemption under this subpart must—
- (a) be in the appropriate approved form; and
- (b) be given to the Commissioner before—
  - (i) the expiry of 3 months after the day on which the relevant period of hospitalisation ends (in the case of an application for an exemption under section 89C); or
  - (ii) the relevant period of imprisonment ends (in the case of an application for an exemption under section 89D); or
  - (iii) the expiry of 3 months after the day on which the person turns 16 (in the case of an application for an exemption under section 89E); and
- (c) specify the person's estimate of his or her weekly and total income for the periods specified on the form; and
- (d) include the information that the approved form requires to be included.
(2) An application for an exemption under—
- (a) section 89C may be made in relation to the whole of the long-term period of hospitalisation or 1 or more parts of that whole period:
- (b) section 89D may be made in relation to the whole of the long-term period of imprisonment or 1 or more parts of that whole period:
- (c) section 89E may be made in relation to the whole of the period before the person turns 16 or 1 or more parts of that whole period.
Section 89H: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89I Grant of exemption under this subpart

(1) The Commissioner must, as soon as practicable after receiving an application for an exemption under this subpart in respect of a liable person, exempt the person from the payment of financial support under this Act for a period or periods if the Commissioner is satisfied that—
- (a) the application is made in accordance with section 89H; and
- (b) the estimates of income provided with the application are fair and reasonable; and
- (c) the person is eligible for an exemption under this subpart in relation to that period or those periods; and
- (d) the exemption is not prevented from applying to that period or those periods in accordance with section 89F or 89G.
(2) In deciding under subsection (1) whether to grant an exemption to a person in relation to a future period, the Commissioner may act on the basis—
- (a) that the person's income in that future period will be in accordance with the estimates provided in or with the application if the Commissioner is satisfied that the estimates are fair and reasonable; and
- (b) of any other assumptions as to future events that, in the opinion of the Commissioner, are reasonable in the circumstances of the case.
Section 89I: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89J Exempted person not entitled to refund

(1) In this section, exemption excess means any amount of financial support paid to the Commissioner in relation to a person's liability for a period or periods for which the person has been granted an exemption under this subpart.
(2) A person who has been granted an exemption under this subpart—
- (a) is not entitled to a refund of the exemption excess; and
- (b) is not entitled to recover the exemption excess from the payee under section 207.
(3) Nothing in sections 216 to 216D applies in relation to the exemption excess.
(4) The Commissioner must, as soon as practicable after granting an exemption under this subpart, take the action that is necessary to—
- (a) give effect to subsection (2)(a); and
- (b) ensure that a refund of the exemption excess is not paid, and does not become payable, to the person concerned.
(5) The Commissioner's power to take action under subsection (4) includes, without limitation, the power to do any of the following:
- (a) apply the exemption excess (in whole or in part) to any unpaid financial support, unpaid penalty, or other charge imposed under this Act in relation to the person concerned:
- (b) hold the exemption excess (in whole or in part) and apply the amount held at some future time to a liability of the person concerned to make further payments of financial support:
- (c) amend any assessment.
Section 89J: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

Subpart 3—Determinations in relation to exemptions for hospital patients, prisoners, and persons under 16 years

Subpart 3: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89K Commissioner may make determinations in relation to exemptions

(1) The Commissioner may, in accordance with this subpart, make a determination having the effect that a specified exemption does not apply, or ceases to apply, in relation to the whole or a part of a period for which it was granted.
(2) The Commissioner may, in accordance with this subpart, make a determination having the effect that all or some of the provisions of this Act relating to formula assessment of child support will be departed from in relation to a child if the Commissioner has made, or intends to make, a determination under subsection (1).
(3) For the purposes of this subpart, specified exemption means—
- (a) an exemption granted under subpart 2:
- (b) an exemption granted under section 74 (as in force immediately before the commencement of this section).
Section 89K: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89L Application for determination

(1) A payee may, by written application, ask the Commissioner to make a determination under this subpart.
(2) An application under this section must set out the grounds on which the application is made.
(3) The parties to the application are the liable person and the payee.
Section 89L: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89M Determination that exemption does not apply or ceases to apply or determination confirming exemption

(1) Subject to this subpart, the Commissioner may make a determination that a specified exemption does not apply, or ceases to apply, in relation to the whole or a part of a period for which it was granted if—
- (a) an application is made to the Commissioner under section 89L; and
- (b) the Commissioner is satisfied that the application in relation to the payee, the child, or both of the provisions of this Act relating to that exemption would result in an unjust and inequitable determination of the level of financial support to be provided by the liable person because of the income, earning capacity, property, and financial resources of the liable person.
(2) If the Commissioner makes a determination under subsection (1) that a specified exemption does not apply, or ceases to apply, in relation to the whole or a part of a period for which it was granted, the liable person is liable to pay in relation to that whole or part of a period—
- (a) the amount of financial support that would otherwise have been payable but for the granting of the specified exemption; or
- (b) the amount of financial support determined in accordance with section 89N.
(3) The following provisions apply, with necessary modifications, as if a determination under subsection (1) were an order:
- (a) section 106(4) (which relates to the period of time in which orders apply or when orders terminate):
- (b) section 107 (which relates to implementation of orders):
- (c) section 119(1)(a) (which relates to the cessation of orders).
(4) The Commissioner may make a determination confirming that the specified exemption continues to apply to the whole or a part of a period for which it was granted if the Commissioner does not make a determination under subsection (1) in relation to that whole or part of a period.
Section 89M: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89N Determination that provisions of Act relating to formula assessment of child support will be departed from

(1) Subject to this subpart, the Commissioner may make a determination that all or some of the provisions of this Act relating to formula assessment of child support will be departed from in relation to a child if—
- (a) the Commissioner has made, or intends to make, a determination under section 89M; and
- (b) the Commissioner is satisfied that—
  - (i) the application in relation to the qualifying custodian, the child, or both of the provisions of this Act relating to formula assessment of child support would result in an unjust and inequitable determination of the level of financial support to be provided by the liable parent for the child because of the income, earning capacity, property, and financial resources of the liable parent; and
  - (ii) a determination under this section would be—
    - (A) just and equitable as regards the child, the qualifying custodian, and the liable parent; and
    - (B) otherwise proper.
(2) Section 105(4) to (6) applies to the Commissioner in the exercise of his or her powers under this section as if—
- (a) any reference in those subsections to the court were a reference to the Commissioner; and
- (b) any reference in those subsections to an order were a reference to a determination under this section.
(3) The Commissioner may make as a determination under this section any decision that the court could make as an order under section 106(1), and the following provisions apply, with necessary modifications, as if a determination under this section were an order:
- (a) section 98 (which sets the minimum liability in respect of child support):
- (b) section 106(2) to (4) (which relates to the orders that may be made):
- (c) section 107 (which relates to implementation of orders):
- (d) section 119(1)(a) (which relates to the cessation of orders).
Section 89N: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89O Reasons for determination

(1) The Commissioner must give both parties, in writing, the reasons for making a determination under this subpart.
(2) A contravention of subsection (1) in relation to a determination does not affect the validity of the determination.
Section 89O: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89P Commissioner may refuse to make determination because issues too complex

(1) If the Commissioner is satisfied, at any time after considering an application under this subpart, that the issues raised by the application are too complex to be dealt with under this subpart, the Commissioner may refuse to make the determination without taking any further action under this subpart.
(2) The Commissioner must give the applicant, in writing, the reasons for refusing to make the determination.
Section 89P: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89Q Application disclosing no grounds for making determination: how dealt with

(1) If the Commissioner is satisfied, after considering an application under this subpart, that there are no grounds for making a determination under this subpart, the Commissioner may refuse to make the determination without taking any further action under this subpart.
(2) The Commissioner must give the applicant, in writing, the reasons for refusing to make the determination.
Section 89Q: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89R Other party to be notified

(1) The Commissioner must notify the other party to the application under this subpart—
- (a) that an application has been made; and
- (b) that he or she may request a copy of the application and any accompanying documentation from the Commissioner; and
- (c) that he or she may make any representation (in this subpart called a reply) regarding the application that he or she considers relevant.
(2) Any reply to an application must—
- (a) be in writing; and
- (b) be filed with the Commissioner—
  - (i) within 14 days after the date on which the copy of the application and accompanying documentation is sent to the other party; or
  - (ii) if no request is made for a copy of the application, within 14 days after the date on which the notification is sent.
(3) The Commissioner must send a copy of the reply and any accompanying documentation to the applicant.
(4) Nothing in this section applies if the Commissioner refuses to make a determination under section 89P, 89Q, or 89U.
Section 89R: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89S Procedure for dealing with application

(1) In making a decision under this subpart in relation to an application, the Commissioner—
- (a) may act on the basis of the application and the reply (if any) and any other information in the Commissioner's possession; and
- (b) may, but (subject to subsection (2)) is not required to, conduct any enquiries or investigations into the matter.
(2) The Commissioner must give an opportunity to the applicant and the other party to the application to be heard by the Commissioner if they so wish.
(3) Nothing in subsection (2)—
- (a) empowers the Commissioner to compel a party to an application to appear before the Commissioner in the presence of the other party; or
- (b) applies if the Commissioner refuses to make a determination under section 89P, 89Q, or 89U.
(4) Despite subsection (2), if the other party to the application fails to file a reply or does not file a reply within the prescribed time, the Commissioner may refuse to hear that party.
(5) Any hearing before the Commissioner, and any enquiry or investigation carried out by the Commissioner, is to be carried out as the Commissioner thinks fit and the Commissioner is not bound by any rules of evidence.
(6) Nothing in section 125 (which relates to intervention in proceedings) applies to proceedings under this subpart.
Section 89S: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89T Circumstances in which representation or assistance at hearing may be approved

(1) The following parties may be represented by a representative who is approved by the Commissioner:
- (a) the liable person:
- (b) the Crown, if the representative is an officer or employee of the Crown:
- (c) a minor, or other person under disability:
- (d) any other person, if the Commissioner is satisfied that for sufficient cause that person is unable to appear in person or is unable to present his or her case adequately.
(2) No other party is entitled to be represented at a hearing by a representative unless it appears to the Commissioner to be proper in all the circumstances to so allow, and the Commissioner approves the representative.
(3) No person proposed as a party's representative may be approved unless the Commissioner is satisfied that the person proposed has sufficient knowledge of the case and sufficient authority to bind the party.
(4) The Commissioner may permit any person nominated by a party to be present at the hearing and to assist the party in the presentation of his or her case if it appears to the Commissioner to be proper in all the circumstances to so permit, and the Commissioner approves the person.
(5) No person approved by the Commissioner under subsection (4) is entitled to be heard at the hearing, and the Commissioner may exclude the person from the hearing at any time.
(6) The Commissioner must not approve as a representative under subsection (1) or (2), or approve under subsection (4), any person who is, or has been, enrolled as a barrister and solicitor or who, in the opinion of the Commissioner, is or has been, regularly engaged in advocacy work before other tribunals.
(7) If the Commissioner approves any person under subsection (1), (2), or (4), the Commissioner may impose in respect of the appointment or approval any conditions that the Commissioner considers necessary to ensure that any other party to the proceedings is not substantially disadvantaged by that appointment or approval.
Section 89T: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89U Subsequent applications

(1) If a determination has been made under this subpart in respect of an exemption, another application may be made under this subpart in respect of that exemption only if the Commissioner, in his or her discretion, is satisfied, after considering the matters referred to in subsection (2), that a new matter has been submitted in support of the application that was not submitted in support of the previous application.
(2) The matters to be considered are—
- (a) the current application and any accompanying documentation; and
- (b) the previous application and any accompanying documentation and any matter taken into account by the Commissioner in considering the previous application.
(3) If the Commissioner is not satisfied of the matter referred to in subsection (1), the Commissioner may refuse to make a determination, without taking any further action under this subpart.
(4) The Commissioner must give the applicant, in writing, the reasons for refusing to make the determination.
Section 89U: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89V Effect of pending applications

The fact that an application is made by any person under this subpart does not suspend, interfere with, or affect the application of the specified exemption concerned.
Section 89V: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89W Commencement of determinations

The Commissioner may, under this subpart, make a determination expressed to be retrospective to any day that the Commissioner considers appropriate, not being a day that precedes the start of the period of exemption.
Section 89W: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89X Restriction on publication of reports of proceedings

(1) No person may, without the leave of the Commissioner or a Family Court, publish a report of any proceedings under this subpart.
(2) The Commissioner or a Family Court may grant leave under subsection (1) with or without conditions.
(3) Every person who contravenes subsection (1) commits an offence against this Act and is liable on summary conviction,—
- (a) in the case of an individual, to imprisonment for a term not exceeding 3 months, or to a fine not exceeding $2,000:
- (b) in the case of a body corporate, to a fine not exceeding $10,000.
(4) Nothing in this section applies to the publication of any report in any publication that—
- (a) is of a bona fide professional or technical nature; and
- (b) is intended for circulation among members of the legal profession, employees of the Crown, relationship counsellors, mediators, or social workers.
(5) Nothing in section 81 of the Tax Administration Act 1994 prevents the publication of a report of any proceedings under this subpart—
- (a) with the leave of the Commissioner or a Family Court; or
- (b) in accordance with subsection (4).
Section 89X: substituted, on 18 May 2009, by section 4 of the Child Support Amendment Act 2008 (2008 No 75).

Subpart 4—Exemption for victims of sex offences

Subpart 4: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89Y Application for exemption on grounds relating to sex offence

(1) A liable parent may, by notice in writing to the Commissioner, apply for an exemption from the payment of child support in relation to a particular child if—
- (a) either—
  - (i) another person has been convicted of a sex offence; or
  - (ii) another person has been proved to have committed a sex offence before a Youth Court; and
- (b) the liable parent is the victim of that sex offence; and
- (c) the liable parent believes that the child was conceived as a result of that sex offence.
(2) For the purposes of this subpart,—
sex offence means an offence under sections 127 to 144C of the Crimes Act 1961
victim means, in relation to a sex offence, the person against whom the offence is committed by another person.
Section 89Y: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89Z Grant of exemption to victim of sex offence

(1) The Commissioner must, as soon as practicable after receiving an application under section 89Y in respect of a liable parent and a particular child, exempt the person from the payment of child support in relation to that child if—
- (a) the application is made in accordance with that section; and
- (b) the Commissioner is satisfied that the liable parent is a victim of a sex offence; and
- (c) the Commissioner is satisfied that either—
  - (i) another person has been convicted of that sex offence; or
  - (ii) another person has been proved to have committed that sex offence before a Youth Court; and
- (d) in the opinion of the Commissioner, it is likely that the child was conceived as a result of that sex offence.
(2) If the Commissioner grants an exemption under subsection (1), the period of exemption commences on the day on which the Commissioner received the application for the exemption.
(3) However, the period of exemption commences on the day on which the Commissioner accepts an application for formula assessment of child support under section 17(1) in relation to the child if—
- (a) that application for formula assessment was made on or after the day on which the person referred to in subsection (1)(c) was convicted of the sex offence or was proved to have committed the sex offence before a Youth Court; and
- (b) the liable parent made the application for the exemption under this subpart within 28 days after the date on which notice of the decision under section 17(1) was given by the Commissioner to the liable parent.
(4) The Commissioner may, for the purpose of determining whether a person is eligible for an exemption under this section, obtain information from the Ministry of Justice, the New Zealand Police, or both in accordance with section 85K of the Tax Administration Act 1994.
Section 89Z: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89ZA Exemption is void if conviction quashed or finding is reversed or set aside

(1) An exemption granted under section 89Z(1) is void from the beginning if,—
- (a) in the case of an application that is based on a conviction for a sex offence, that conviction is quashed on appeal; or
- (b) in the case of an application that is based on a finding of a Youth Court that a sex offence has been proved to have been committed, that finding is reversed or set aside.
(2) Subsection (1) does not prevent a liable parent from making a new application under section 89Y if, in the case of a conviction that is quashed,—
- (a) a court has directed a retrial in relation to the matter; and
- (b) a person has subsequently been convicted of the sex offence.
(3) If, following that new application, an exemption is granted under section 89Z(1),—
- (a) the exemption commences on the date of conviction in relation to the retrial if the new application is received within 28 days after the date of conviction in relation to the retrial; or
- (b) in any other case, the exemption commences on the date the Commissioner received the new application for the exemption.
Section 89ZA: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

Subpart 5—Miscellaneous provisions concerning exemptions

Subpart 5: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89ZB Commissioner must give effect to exemption and may take changes into account

(1) The Commissioner must, as soon as practicable after granting an exemption under this Part, take the action that is necessary to give effect to the exemption (whether by revoking any assessment or otherwise).
(2) The Commissioner must, as soon as practicable after being notified or otherwise becoming aware that an exemption under this Part does not apply for the whole or a part of a period for which the exemption was granted, take the action that is necessary to take that matter into account (whether by issuing or amending any assessment, amending any exemption, or otherwise).
(3) Subsection (4) applies if 1 or more of the following applies:
- (a) the Commissioner has acted under section 89I(2) and the Commissioner is no longer satisfied that the estimates referred to in section 89I(2)(a) are fair and reasonable:
- (b) the Commissioner has acted under section 89I(2) and the Commissioner is no longer satisfied that the assumptions referred to in section 89I(2)(b) are reasonable in the circumstances of the case:
- (c) an exempted person's income is not in accordance with the estimates provided in or with the application for the exemption.
(4) The Commissioner may take the action that is necessary to take the matters referred to in subsection (3) into account (whether by issuing or amending any assessment, amending any exemption, or otherwise).
(5) The Commissioner's power to take action under subsections (2) and (4) includes, without limitation, the power to amend the period or periods for which an exemption was granted (whether that period or those periods are before or after the time that the Commissioner takes the action) in order to ensure that—
- (a) the exemption is granted for a period or periods in relation to which the exempted person is eligible for the exemption; and
- (b) the exemption is not granted for any period in relation to which the exemption must not apply in accordance with this Part.
(6) Nothing in this section limits the powers of the Commissioner under sections 86 and 87.
Section 89ZB: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89ZC Exempted person must advise Commissioner of certain matters

(1) This section applies if an exempted person—
- (a) receives any income that affects the application of the exemption in relation to the whole or a part of a period for which the exemption has been granted; or
- (b) receives more income than was disclosed in the estimates provided in or with the application for the exemption; or
- (c) otherwise becomes aware that an exemption does not apply for the whole or a part of a period for which the exemption has been granted.
(2) The person must, as soon as practicable, notify the Commissioner of the matters referred to in subsection (1).
Section 89ZC: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89ZD Liable person liable for payment of financial support for parts of child support year to which exemption does not apply

A person to whom an exemption has been granted in respect of a part or parts of a child support year is liable for payment of financial support for the parts of the child support year to which the exemption does not apply, and the Commissioner must issue an assessment accordingly.
Section 89ZD: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

89ZE Applications by agents

(1) A person who may apply for an exemption under this Part may do so by an agent authorised in writing by that person.
(2) If a person is incapable of authorising an agent under subsection (1) to make an application on that person's behalf,—
- (a) the manager of that person's estate under the Protection of Personal and Property Rights Act 1988 may make the application; or
- (b) if there is no manager under paragraph (a), the next friend of the person may make the application.
Section 89ZE: inserted, on 26 September 2006, by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).

Part 6
Objections

90 Objections to appealable decisions

(1) For the purposes of this Part, the term appealable decision means—
- (a) a decision under section 17(1) to accept an application for formula assessment of child support:
- (b) a decision under section 17(2) to refuse to accept an application for formula assessment of child support:
- (c) a decision not to accept an election made under section 40:
- (ca) a decision under section 44A to reconcile estimated income where no return of income is furnished under the Income Tax Act 2007 and the Tax Administration Act 1994:
- (d) a decision under section 45 or section 134 of this Act in relation to the charging of a penalty:
- (e) [Repealed]
- (f) a decision under section 57(1) to accept an application for acceptance of an agreement:
- (g) a decision under section 57(2) to refuse to accept an application for acceptance of an agreement:
- (h) a decision under section 63 to accept, or to refuse to accept, an application for acceptance of a variation of an agreement:
- (i) a decision under section 89I or 89Z not to grant an exemption from the payment of financial support:
- (j) a decision under section 86 or a refusal to make any such decision:

(i) 1 child	18%
(ii) 2 children	24%
(iii) 3 children	27%
(iv) 4 or more children	30%

(a) 0.5 child	12%:
(b) 1 child	18%:
(c) 1.5 children	21%:
(d) 2 children	24%:
(e) 2.5 children	25.5%:
(f) 3 children	27%:
(g) 3.5 children	28.5%:
(h) 4 or more children	30%.

New Zealand Legislation: Acts

Home | Search: Acts Bills Regulations All | Browse: Acts Bills Regulations All | Web feeds | Glossary | About | Guide | Site map | Buy Online

Child Support Act 1991 No 142 (as at 01 January 2011), Public Act

Child Support Act 1991

Note

Contents

1 Short Title and commencement

2 Interpretation

3 Act to bind the Crown

4 Objects

Part 1Liability to pay child support under formula assessment

General principles concerning liability to pay child support

5 Children who qualify for child support

6 Parents by whom child support payable

7 Meaning of parent

7A Commissioner may disregard document from overseas jurisdiction if not satisfied that document is valid and authentic

Persons who may apply for formula assessment of child support

8 Custodian may apply for formula assessment

9 Custodian in receipt of social security benefit must apply for formula assessment

10 Non-custodial parent of child may apply for formula assessment

Persons who are principal providers of care or who share care substantially equally

11 Person who is principal provider of care for child

12 Position where no agreement as to who is principal provider of care

13 Substantially equal sharing of care of child

Procedure on application for formula assessment

14 Application requirements

15 Dual applications

16 Deemed application by beneficiary where child support ceases to be payable under voluntary agreement

17 Decision on application

Commencement of liability to pay child support

18 Liability arises on acceptance of application

19 Commencement of liability of person declared to be parent after application made

20 Suspension of voluntary agreements

Procedure after acceptance or refusal of application for formula assessment

21 Duty to give notice of decision to unsuccessful applicant

22 Duty to give notice of decision to custodian

23 Duty to give notice to person from whom child support sought

24 Duty to make assessment

Termination of liability to pay child support under formula assessment

25 When child support ceases to be payable

26 Miscellaneous provisions relating to death of custodian

Election to end formula assessment

27 Election by eligible custodian to end formula assessment

Part 2Amount of child support payable under formula assessment made by Commissioner

28 This Part sets out rates of child support

29 Basic amount of child support payable

30 Meaning of term living allowance

31 Changes of circumstances that determine amount of living allowance

Modifications to basic formula in certain circumstances

32 Position where parent liable to 2 custodians in respect of 1 child

33 Position where parent liable to 2 or more custodians in respect of 2 or more children

34 Position where custody of 2 or more children is split between 2 liable parents

35 Position where liable parent shares custody of child

36 Position where parent is liable under both formula assessment and voluntary agreement in respect of different children

Provisions relating to taxable income

37 Nil assessment of taxable income

38 Application of assessments under Income Tax Act 1976 or Tax Administration Act 1994

38A Position where taxable income from withholding income not available for full tax year

39 Position where taxable income not readily ascertainable

39A Commissioner may take overseas taxable income into account

Election that child support income be based on estimated taxable income for current year

40 Election where taxable income for child support purposes is estimated to have fallen at least 15%

41 Effect of election

42 Revocation of election

43 Effect of revocation

44 Reconciliation of estimated and actual taxable income after end of child support year

44A Reconciliation of estimated income where no tax return filed

Penalties for underestimation

45 Penalty where income underestimated

46 Interest to be charged on underestimations

Part 3Voluntary agreements

47 Application of this Part

Qualifying voluntary agreements

48 Voluntary agreements that qualify for acceptance

49 Minimum instalment required before agreement can be accepted

50 Exception where payee is social security beneficiary

51 Exception in respect of child support voluntary agreement where formula assessment in force

52 Exception in respect of spousal voluntary agreement where court order in force

53 Dual-purpose voluntary agreements

54 Act not to affect other provisions of agreement

Part 1
Liability to pay child support under formula assessment

Part 2
Amount of child support payable under formula assessment made by Commissioner

Part 3
Voluntary agreements

Part 4
Court maintenance orders made after 1 July 1992

Part 5
Assessment of child support and domestic maintenance

Part 5A
Exemptions